North Carolina General Statutes § 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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Last modified: March 23, 2014