North Carolina Statutes

§ 97-138 — Tax exemption

North Carolina § 97-138

JurisdictionNorth Carolina

Ch. 97Workers' Compensation Act

Art. 4North Carolina Self-Insurance Security Association

This text of North Carolina § 97-138 (Tax exemption) 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. § 97-138 (2026).

Text

The Association shall be exempt from payment of all fees and all taxes levied by this State or any of its political subdivisions, except taxes levied on real or personal property. (1985 (Reg. Sess., 1986), c. 928, s. 1(b).)

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Nearby Sections

15

§ 97-1

§ 97-1.1

References to workmen's compensation

§ 97-10

Repealed by Session Laws 1959, c. 1324

§ 97-10.1

Other rights and remedies against employer excluded

§ 97-10.2

Rights under Article not affected by liability of third party; rights and remedies against third parties

§ 97-10.3

Minors illegally employed

§ 97-100

Rates for insurance; carrier to make reports for determination of solvency; tax upon premium; wrongful or fraudulent representation of carrier punishable as misdemeanor; notices

§ 97-101

Collection of fines and penalties

§ 97-101.1

Commission may issue writs of habeas corpus

§ 97-11

Employer not relieved of statutory duty

§ 97-12

Use of intoxicant or controlled substance; willful neglect; willful disobedience of statutory duty, safety regulation or rule

§ 97-12.1

Willful misrepresentation in applying for employment

§ 97-13

Exceptions from provisions of Article

§ 97-130

§ 97-131

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Bluebook (online)

North Carolina § 97-138, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/97/97-138.