N.C. Gen. Stat. » Chapter 105
NC General Statutes

N.C. Gen. Stat. § 105-276 (2026)

Taxation of intangible personal property

✓ current as of July 2026
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Intangible personal property that is not excluded from taxation under G.S. 105-275 is subject to this Subchapter. The exclusion of a class of intangible personal property from taxation under G.S. 105-275 does not affect the appraisal or assessment of 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.)

 

Notes of Decisions
Cited in 2 cases, 1970–1995 · leading case: Edward Valves, Inc. v. Wake Cnty., 451 S.E.2d 641 (N.C. Ct. App. 1995).
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Edward Valves, Inc. v. Wake Cnty., 451 S.E.2d 641 (N.C. Ct. App. 1995). · cites it 2× “North Carolina General Statutes §§ 105-309 (Cum.”
King v. Baldwin, 172 S.E.2d 12 (N.C. 1970). “G.S. 105-276. The Board’s administrative assistant, inter alia, is required to prepare and distribute instructions to the boards of county commissioners and all those engaged in the valuation and assessment of property; to advise them with reference to all their duties; and to…”
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