§ 105-316.8 - Taxable situs not presumed.

NC Gen Stat § 105-316.8 (2019) (N/A)
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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.