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RENT-A-CAR CO., INC. v. LYNCH

No. 7810SC257.

251 S.E.2d 917 (1979)

39 N.C. App. 709

RENT-A-CAR COMPANY, INC. v. Mark G. LYNCH, Secretary of Revenue of the State of North Carolina.

Court of Appeals of North Carolina.

February 20, 1979.

Attorney(s) appearing for the Case

Atty. Gen. Rufus L. Edmisten by Asst. Atty. Gen. George W. Boylan, Raleigh, for Secretary of Revenue of North Carolina, defendant.

Brooks, Pierce, McLendon, Humphrey & Leonard by Howard L. Williams, Greensboro, for plaintiff.

HARRY C. MARTIN, Judge.

Upon the appeal of both parties, two questions are presented. First, Mark G. Lynch, Secretary of Revenue of the State of North Carolina, appeals the trial court's ruling that Rent-A-Car is entitled to the exemption from sales tax on the sale of its rental and lease motor vehicles because a tax had been paid pursuant to N.C.G.S. 105-164.4(1). Second, Rent-A-Car appeals the trial court's ruling denying refund of the payments made in December...

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