Last day for persons holding others’ tangible personal property for storage, sale, renting, or any other business purpose to make required ownership reports to county assessor. G.S. 105-315.

 § 105-315. Reports by persons having custody of tangible personal property of others.
(a) As of January 1, every person having custody of taxable tangible personal property
that has been entrusted to him by another for storage, sale, renting, or any other business
purpose shall furnish the appropriate assessor the reports required by subdivision (a)(2), below:
(1) Repealed by Session Laws 1987, c. 813, s. 14.
(2) For all tangible personal property, except inventories exempt under G.S.
105-275(33) and (34), there shall be furnished to the assessor of the county
in which the property is situated a statement showing the name of the owner
of the property, a description of the property, the quantity of the property,
and the amount of money, if any, advanced against the property by the
person having custody of it.
(3) For purposes of illustration, but not by way of limitation, the term "person
having custody of taxable tangible personal property" as used in this
subsection (a) shall include warehouses, cooperative growers' and marketing
associations, consignees, factors, commission merchants, and brokers.
(b) Any person who fails to make the reports required by subsection (a), above, by
January 15 in any year shall be liable to the counties in which the property is taxable for a
penalty to be measured by any portion of the tax on the property that has not been paid at the
time the action to collect this penalty is brought plus two hundred fifty dollars ($250.00). This
penalty may be recovered in a civil action in the appropriate division of the General Court of
Justice of the county in which the property is taxable. Upon recovery of this penalty, the tax on
the property shall be deemed to be paid.