{"data":{"id":"us-nc/n.c.-gen.-stat.-105-553","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-553","heading":"Exemptions and refunds.","body":"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.)","path":["","SUBCHAPTER IX. MULTICOUNTY TAXES.","Article 50. Regional Transit Authority Vehicle Rental Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-553.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"6ff8646c94f7b0549ffe479e2e07f6e0f49af35763c44c3c728bea5057659a2a","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-552","next":"us-nc/n.c.-gen.-stat.-105-554"},"notice":"GroundRules: Original legal text. Not legal advice."}