{"data":{"id":"us-nc/n.c.-gen.-stat.-160a-675","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 160A-675","heading":"Tax exemption.","body":"A district, and its property, bonds and notes, and income, are exempt from property taxes and income taxes to the same extent as if it were a city. A district is subject to gross receipts tax under G.S. 105-116. (1997-426, s. 2.)","path":["Chapter 160A. Cities and Towns.","Article 28. Regional Natural Gas District."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_160A/GS_160A-675.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:25:42Z","sha256":"0cddd4e758a190b10ea63eb72e68d1caad19ac02cb7a75ec88ef33ab7032042f","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-160a-674","next":"us-nc/n.c.-gen.-stat.-160a-676"},"notice":"GroundRules: Original legal text. Not legal advice."}