North Carolina § 105-187 - 79. On-site use exemption from the tax.
Full text of North Carolina North Carolina General Statutes § 105-187 — 79. On-site use exemption from the tax., with citation guidance and answers to common questions.
§ 105-187. 79. On-site use exemption from the tax.
On-site use is exempt from the tax imposed under this Article. On-site use is the severance of energy minerals from land or water in this State owned legally or beneficially by the producer, which energy minerals are used on the land from which they are taken by the producer as part of the improvement of or use in the producer's homestead and which have a yearly cumulative delivered to market value of not greater than one thousand two hundred dollars ($1,200). When severed energy minerals so used exceed a cumulative delivered to market value of one thousand two hundred dollars ($1,200) during any year, the further severance of energy minerals shall be subject to the tax imposed by this Article. History (2014-4, s. 17(a).) Editor's Note. - Session Laws 2014-4, s. 17(a), enacted this section as G.S. 105-187.74. It has been renumbered as this section at the direction of the Revisor of Statutes.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-187
What does North Carolina General Statutes § 105-187 cover?
Section 105-187 ("79. On-site use exemption from the tax.") 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 § 105-187?
A common citation format is "North Carolina General Statutes § 105-187" (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 § 105-187 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.