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).