{"data":{"id":"us-nc/n.c.-gen.-stat.-105-187.8","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-187.8","heading":"Refund for return of purchased motor vehicle.","body":"When a purchaser of a motor vehicle returns the motor vehicle to the seller of the motor vehicle within 90 days after the purchase and receives a vehicle replacement for the returned vehicle or a refund of the price paid the seller, whether from the seller or the manufacturer of the vehicle, the purchaser may obtain a refund of the privilege tax paid on the certificate of title issued for the returned motor vehicle.\nTo obtain a refund, the purchaser must apply to the Division for a refund within 30 days after receiving the replacement vehicle or refund of the purchase price. The application must be made on a form prescribed by the Commission and must be supported by documentation from the seller of the returned vehicle. (1989, c. 692, s. 4.1; 1995, c. 390, s. 33.)","path":["","Article 5A. North Carolina Highway Use Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.8.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"12f65f6fa9039d66ae568a8db1f0fcb7b792bd41175a7ae5506726fe10884a96","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-187.7","next":"us-nc/n.c.-gen.-stat.-105-187.9"},"notice":"GroundRules: Original legal text. Not legal advice."}