N.C. Gen. Stat. § 105-316.8
Current through Session Law 2024-3
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.
N.C. Gen. Stat. § 105-316.8