GroundRules
N.C. Gen. Stat. § 105-464: Purpose and intent.
Where this section sits in the code
- SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.
- Article 39. First One-Cent (1¢) Local Government Sales and Use Tax.
It is the purpose of this Article to afford the counties and municipalities of this State with opportunity to obtain an added source of revenue with which to meet their growing financial needs by providing all counties of the State with authority to levy a one percent (1%) sales and use tax as hereinafter provided. (1971, c. 77, s. 2.)
Collected 2026-08-27T18:15:52Z. Source file · JSON