§ 105-187.8. Refund for return of purchased motor vehicle. - North Carolina Statutes

§105‑187.8.  Refund for return of purchased motor vehicle.

When a purchaser of a motorvehicle returns the motor vehicle to the seller of the motor vehicle within 90days after the purchase and receives a vehicle replacement for the returnedvehicle or a refund of the price paid the seller, whether from the seller orthe manufacturer of the vehicle, the purchaser may obtain a refund of theprivilege tax paid on the certificate of title issued for the returned motorvehicle.

To obtain a refund, thepurchaser must apply to the Division for a refund within 30 days afterreceiving the replacement vehicle or refund of the purchase price. Theapplication must be made on a form prescribed by the Commission and must besupported by documentation from the seller of the returned vehicle. (1989,c. 692, s. 4.1; 1995, c. 390, s. 33.)