2023 North Carolina General Statutes > Chapter 105 > Article 50 – Regional Transit Authority Vehicle Rental Tax Current as of: 2023 | Check for updates | Other versions § 105-550 Definitions § 105-551 Tax on gross receipts authorized § 105-552 Collection and administration of gross receipts tax § 105-553 Exemptions and refunds § 105-554 Use of tax proceeds § 105-555 Repeal of tax or decrease in tax rate