§ 105-276. Taxation of intangible personal property. - North Carolina Statutes

§105‑276.  Taxation of intangible personal property.

Intangible personal propertythat is not excluded from taxation under G.S. 105‑275 is subject to thisSubchapter. The exclusion of a class of intangible personal property fromtaxation under G.S. 105‑275 does not affect the appraisal or assessmentof real property and tangible personal property. (1939, c. 310, s. 601; 1971,c. 806, s. 1; 1973, c. 1180; 1985, c. 656, s. 38; 1987, c. 813, s. 8; 1995, c.41, s. 6; 1997‑23, s. 2.)