§ 105-305. Place for listing intangible personal property. - North Carolina Statutes

§105‑305.  Place for listing intangible personal property.

(a)        ListingInstructions. – This section applies to all taxable intangible personalproperty that has a tax situs in this State and is not required by thisSubchapter to be appraised originally by the Department of Revenue. The placein this State at which this property is taxable shall be determined as providedin this section. The person whose duty it is to list property shall list it inthe county in which the place of taxation is located, indicating on theabstract the information required by G.S. 105‑309(d). If the place oftaxation lies within a city or town that requires separate listing under G.S.105‑326(a), the person whose duty it is to list shall also list theproperty for taxation in the city or town.

(b)        Repealed by SessionLaws 1997‑456, s. 43(a).

(c)        Intangible personalproperty representing an interest or interests in real property that issituated in this State shall be taxable in the place in which the representedreal property is located.

(d),  (e) Repealed by SessionLaws 1997‑456, s. 43(a). (1939, c. 310, s. 801; 1971,c. 806, s. 1; 1973, c. 476, s. 193; 1995, c. 41, s. 8; 1997‑456, s.43(a).)