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North Carolina · Through S.L. 2026-30

N.C. Gen. Stat. § 105-482: Limitations.

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Where this section sits in the code
  1. SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.
  2. 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

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