{"data":{"id":"us-nc/n.c.-gen.-stat.-97-138","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 97-138","heading":"Tax exemption.","body":"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).)","path":["Chapter 97. Workers' Compensation Act.","Article 4. North Carolina Self-Insurance Security Association."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_97/GS_97-138.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:14:12Z","sha256":"7a6bb83d27ca7f0f43ff53fa6547a386976f0fa2588cebc0aa7ada7966306ea6","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-97-137","next":"us-nc/n.c.-gen.-stat.-97-139"},"notice":"GroundRules: Original legal text. Not legal advice."}