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N.C. Gen. Stat. § 105-108

Property used in a licensed business not exempt from taxation

1939, c. 158, s. 186.

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.

Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.