North Carolina § 105-164 - 12A. Electric golf cart and battery charger considered a single article.
Full text of North Carolina North Carolina General Statutes § 105-164 — 12A. Electric golf cart and battery charger considered a single article., with citation guidance and answers to common questions.
§ 105-164. 12A. Electric golf cart and battery charger considered a single article.
The sale of an electric golf cart and a battery charger that is not physically attached to the golf cart is considered the sale of a single article of tangible personal property in imposing tax under this Article if the battery charger is designed to recharge the golf cart and is sold to the purchaser of the golf cart when the golf cart is sold. History (1985 (Reg. Sess., 1986), c. 901.)
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-164
What does North Carolina General Statutes § 105-164 cover?
Section 105-164 ("12A. Electric golf cart and battery charger considered a single article.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-164?
A common citation format is "North Carolina General Statutes § 105-164" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-164 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.