North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-553
Exemptions and refunds
Official textncleg.gov
No exemptions are allowed from a tax levied under this Article. No refunds are allowed for a tax lawfully levied under this Article. (1997-417, s. 3.)
Source: view the official text
In this article (6 sections)
- 105-550 · Definitions
- 105-551 · Tax on gross receipts authorized
- 105-552 · Collection and administration of gross receipts tax
- 105-553 · Exemptions and refunds
- 105-554 · Use of tax proceeds
- 105-556-thru-9 · Reserved for future codification purposes