§ 105-187.33. (See note for repeal of Article) Exemptions and refunds. - North Carolina Statutes

§ 105‑187.33.  (See notefor repeal of Article) Exemptions and refunds.

Except for the exemption forsales a state cannot constitutionally tax, the exemptions in G.S. 105‑164.13do not apply to the taxes imposed by this Article. The refunds allowed in G.S.105‑164.14 do not apply to the taxes imposed by this Article.  (1997‑392, s. 4; 2003‑416,s. 19(c); 2009‑483, s. 5.)