Taxation of intangible personal property.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. Property Subject to Taxation.
  5. Taxation of intangible personal property.

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105-276. Taxation of intangible personal property.

Intangible personal property that is not excluded from taxation under G.S. 105-275 is subject to this Subchapter. The exclusion of a class of intangible personal property from taxation under G.S. 105-275 does not affect the appraisal or assessment of real property and tangible personal property.



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