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U.S. State Codes
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North-Carolina
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Chapter 105 - Taxation
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Article 18 - Reports in Aid of Listing.
Article 18 - Reports in Aid of Listing.
§ 105-313 - Report of property by multi-county business.
§ 105-315 - Report by persons having custody of tangible personal property of others.
§ 105-316 - Reports by house trailer park, marina, and aircraft storage facility operators.
§ 105-316.1 - Tax permit required to move mobile home.
§ 105-316.2 - Requirements for obtaining permit.
§ 105-316.3 - Issuance of permits.
§ 105-316.4 - Issuance of permits under repossession.
§ 105-316.5 - Form of permit.
§ 105-316.6 - Penalties for violations.
§ 105-316.7 - Mobile home defined.
§ 105-316.8 - Taxable situs not presumed.