North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-276
Taxation of intangible personal property
Official textncleg.gov
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.)
Source: view the official text
In this article (40 sections)
- 105-274 · Property subject to taxation
- 105-275 · Property classified and excluded from the tax base
- 105-275.1 · Repealed by Session Laws 2001-424, s. 34.15, as amended by…
- 105-275.2 · Repealed by Session Laws 2001-424, s. 34.15, as amended by…
- 105-276 · Taxation of intangible personal property
- 105-277 · Property classified for taxation at reduced rates; certain…
- 105-277.001 · Repealed by Session Laws 2001-424, s. 34.15, as amended…
- 105-277.01 · Certain farm products classified for taxation at reduced…
- 105-277.1 · Elderly or disabled property tax homestead exclusion
- 105-277.1A · Repealed by Session Laws 2001-424, s. 34.15, as amended by…
- 105-277.1B · Property tax homestead circuit breaker
- 105-277.1C · Disabled veteran property tax homestead exclusion
- 105-277.1D · (See note for repeal.) Inventory property tax deferral
- 105-277.1E · Reserved for future codification purposes
- 105-277.1F · Uniform provisions for payment of deferred taxes
- 105-277.02 · Certain real property held for sale classified for…
- 105-277.2 · Agricultural, horticultural, and forestland - Definitions
- 105-277.3 · Agricultural, horticultural, and forestland -…
- 105-277.4 · Agricultural, horticultural and forestland - Application;…
- 105-277.5 · Agricultural, horticultural and forestland - Notice of…
- 105-277.6 · Agricultural, horticultural and forestland - Appraisal;…
- 105-277.7 · Use-Value Advisory Board
- 105-277.8 · Taxation of property of nonprofit homeowners' association
- 105-277.9 · Repealed by Session Laws 2023-12, s. 4.1, effective April…
- 105-277.9A · (See note for repeal) Taxation of improved property inside…
- 105-277.10 · Taxation of precious metals used or held for use directly…
- 105-277.11 · Taxation of property subject to a development financing…
- 105-277.12 · Antique airplanes
- 105-277.13 · (Effective for taxes imposed for taxable years beginning…
- 105-277.13 · (Effective for taxes imposed for taxable years beginning…
- 105-277.14 · Taxation of working waterfront property
- 105-277.15 · Taxation of wildlife conservation land
- 105-277.15A · Taxation of site infrastructure land
- 105-277.16 · Taxation of low-income housing property
- 105-277.17 · Taxation of community land trust property
- 105-278 · Historic properties
- 105-278.1 · Exemption of real and personal property owned by units of…
- 105-278.2 · Burial property
- 105-278.3 · Real and personal property used for religious purposes
- 105-278.4 · Real and personal property used for educational purposes