GroundRules
N.C. Gen. Stat. § 105-247: Municipalities not to levy income and inheritance tax.
Where this section sits in the code
- Article 9. General Administration; Penalties and Remedies.
No city, town, township, or county shall levy any tax on income or inheritance. (1939, c. 158, s. 918.)
Collected 2026-08-27T18:15:52Z. Source file · JSON