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North Carolina · Through S.L. 2026-30

N.C. Gen. Stat. § 105-495: Short title.

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Where this section sits in the code
  1. SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.
  2. Article 42. Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.

This Article shall be known as the Second One-Half Cent (1/2¢) Local Government Sales and Use Tax Act. (1985 (Reg. Sess., 1986), c. 906, s. 1; 2002-123, s. 9(b).)

Collected 2026-08-27T18:15:52Z. Source file · JSON

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