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Code · North Carolina · Chapter 105 — Taxation

§ 105-316.8. Taxable situs not presumed.

50 words·~1 min read·/nc/chapter-105/105-316-8

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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. (1975, c. 881, s. 1.)
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