North Carolina Statutes
§ 105-108 — Property used in a licensed business not exempt from taxation
A State license, issued under any of the provisions of this Article shall not be construed to exempt from other forms of taxation the property employed in such licensed business, trade, employment, or profession.
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North Carolina § 105-108 (Property used in a licensed business not exempt from taxation) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(1939, c. 158, s. 186.)
Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
When tax payable