North Carolina Statutes
§ 105-553 — Exemptions and refunds
North Carolina § 105-553
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 50Regional Transit Authority Vehicle Rental Tax
Subch. IXMULTICOUNTY TAXES
This text of North Carolina § 105-553 (Exemptions and refunds) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.C. Gen. Stat. § 105-553 (2026).
Text
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.)
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Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
When tax payableCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105-553, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-553.