GroundRules
N.C. Gen. Stat. § 105-536: Limitations.
Where this section sits in the code
- SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.
- Article 46. One-Quarter Cent (1/4¢) County Sales and Use Tax.
This Article applies only to counties that levy the first one-cent (1¢) sales and use tax under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws, the first one-half cent (1/2¢) local sales and use tax under Article 40 of this Chapter, and the second one-half cent (1/2¢) local sales and use tax under Article 42 of this Chapter. (2007-323, s. 31.17(b).)
Collected 2026-08-27T18:15:52Z. Source file · JSON