§ 105-316.8. Taxable situs not presumed.
§105‑316.8. Taxable situs not presumed.
Nothing in G.S. 105‑316.1through 105‑316.8 shall be interpreted so as to subject to taxation anymobile home which does not have a taxable situs within this State under thegeneral rules of law appropriate to such a determination. (1975,c. 881, s. 1.)