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Exemptions and refunds.

G.S. 105-553
in effect
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§ 105-553.  Exemptions and refunds. 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: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-553.htmlFetched: 10/19/2026

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