17 NCAC 07B .1704 GOVERNMENTAL ENTITIES NOT ELIGIBLE FOR REFUNDS
G.S. 105-164.14(c) lists the governmental entities that are eligible for refunds of sales and use taxes. A governmental entity that is not listed in that subsection is not eligible for a refund. The governmental entities that are not eligible for a refund include the following:
(1) An alcoholic beverage control board.
(2) A community college established under G.S. 115D.
(3) A drainage district.
(4) A housing authority.
(5) The North Carolina Civil Air Patrol, a State agency created by G.S. 143B-490.
History Note: Authority G.S. 105‑164.6; 105‑164.14; 105‑262;
Eff. February 1, 1976;
Amended Eff. April 1, 1999; October 1, 1993; May 1, 1990; July 5, 1980.