Record #:

1438

Author(s):

Reynolds, David E.

Abstract:

After explaining the intangibles tax and a pending court challenge, Reynolds lists pros and cons of the tax and repeats the N.C. League of Municipalities' support for the tax, which is largely allocated to local governments.

Source:

Southern City (NoCar Oversize JS 39 S6), Vol. 44 Issue 2, Feb 1994, p3, por

Subject(s):

Intangible property--Taxation

Record #:

278

Author(s):

Williamson, Sarah Denny; Culberson, James

Abstract:

Williamson argues for keeping the intangibles tax while Culberson rebuts with reasons why it should be repealed.

Source:

North Carolina Insight (NoCar JK 4101 N3x), Vol. 7 Issue 4, Apr 1985, p8-15, il, bibl, f Periodical Website

Subject(s):

Intangible property--Taxation

Record #:

2804

Author(s):

Christensen, Margot F.

Abstract:

Although the state's intangibles tax was repealed in 1995, a recent ruling of its unconstitutionality by the U.S. Supreme Court could prove costly to the state, with refunds reaching $120 million.

Source:

Southern City (NoCar Oversize JS 39 S6), Vol. 46 Issue 3, Mar 1996, p1,3, il

Subject(s):

Intangible property--Taxation