{"data":{"id":"us-nc/n.c.-gen.-stat.-106-245.34","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 106-245.34","heading":"Exemptions.","body":"Eggs sold by a handler who sells less than 500 cases a year are exempt from the tax levied under this Article. Processed eggs sold by a handler who sells less than 1,000 pounds of processed eggs a year are exempt from the tax levied under this Article. The Board shall establish a procedure for returning taxes paid on exempt eggs or processed eggs. (1987, c. 815, s. 1; 1989 (Reg. Sess., 1990), c. 1001, s. 3.)","path":["Chapter 106. Agriculture.","Article 25B. Egg Promotion Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_106/GS_106-245.34.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:16:07Z","sha256":"a7d77f0b210d4291fea73098d737a56ebdd1d7831117d0712995064c6a85809e","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-106-245.33","next":"us-nc/n.c.-gen.-stat.-106-245.34a"},"notice":"GroundRules: Original legal text. Not legal advice."}