§ 105-276 - Taxation of intangible personal property.

NC Gen Stat § 105-276 (2019) (N/A)
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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.