North Carolina § 105-305 - Place for listing intangible personal property.
Full text of North Carolina North Carolina General Statutes § 105-305 — Place for listing intangible personal property., with citation guidance and answers to common questions.
§ 105-305. Place for listing intangible personal property.
Listing Instructions. - This section applies to all taxable intangible personal property that has a tax situs in this State and is not required by this Subchapter to be appraised originally by the Department of Revenue. The place in this State at which this property is taxable shall be determined as provided in this section. The person whose duty it is to list property shall list it in the county in which the place of taxation is located, indicating on the abstract the information required by G.S. 105-309(d). If the place of taxation lies within a city or town that requires separate listing under G.S. 105-326(a), the person whose duty it is to list shall also list the property for taxation in the city or town. Repealed by Session Laws 1997-456, s. 43(a). Intangible personal property representing an interest or interests in real property that is situated in this State shall be taxable in the place in which the represented real property is located. , (e) Repealed by Session Laws 1997-456, s. 43(a). History (1939, c. 310, s. 801; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1995, c. 41, s. 8; 1997-456, s. 43(a).)
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-305
What does North Carolina General Statutes § 105-305 cover?
Section 105-305 ("Place for listing intangible personal property.") 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 § 105-305?
A common citation format is "North Carolina General Statutes § 105-305" (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 § 105-305 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.