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60-2306. Not exempt from taxes. Nothing in this article shall be construed as exempting any personal property from taxation or sale for taxes under the laws of this state.

History: L. 1963, ch. 303, 60-2306; January 1, 1964.

Source or prior law:

G.S. 1868, ch. 38, ยง 5; R.S. 1923, 60-3506.

Cross References to Related Sections:

Property exempt from taxation, see chapter 79, article 2.

CASE ANNOTATIONS

1. Insolvent employer's obligation under Kansas workers compensation act was nontax in nature; not entitled to tax priority in bankruptcy. In Re Payne, 27 B.R. 809, 810, 814 (1983).


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