Taxable situs not presumed.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. Reports in Aid of Listing.
  5. Taxable situs not presumed.

Checkout our iOS App for a better way to browser and research.

105-316.8. Taxable situs not presumed.

Nothing in G.S. 105-316.1 through 105-316.8 shall be interpreted so as to subject to taxation any mobile home which does not have a taxable situs within this State under the general rules of law appropriate to such a determination.



Download our app to see the most-to-date content.