N.C. Gen. Stat. § 105-482: Limitations.
Where this section sits in the code
- SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.
- Article 40. First One-Half Cent (1/2¢) Local Government Sales and Use Tax.
This Article applies only to counties that levy one percent (1%) sales and use taxes under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws. (1983, c. 908, s. 1; 1993, c. 485, s. 25.)
Collected 2026-08-27T18:15:52Z. Source file · JSON