{"data":{"id":"us-nc/n.c.-gen.-stat.-105-276","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-276","heading":"Taxation of intangible personal property.","body":"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.)","path":["","SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.","Article 12. Property Subject to Taxation."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-276.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"56637a5b7fd8040bf9e3ab8a3b1ea12949773573af0a3dfa0389dfcc4db6c615","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-275.2","next":"us-nc/n.c.-gen.-stat.-105-277"},"notice":"GroundRules: Original legal text. Not legal advice."}