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.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 18 - Reports in Aid of Listing.
§ 105-313 - Report of property by multi-county business.
§ 105-315 - Report by persons having custody of tangible personal property of others.
§ 105-316 - Reports by house trailer park, marina, and aircraft storage facility operators.
§ 105-316.1 - Tax permit required to move mobile home.
§ 105-316.2 - Requirements for obtaining permit.
§ 105-316.3 - Issuance of permits.
§ 105-316.4 - Issuance of permits under repossession.
§ 105-316.6 - Penalties for violations.