{"data":{"id":"us-nc/n.c.-gen.-stat.-105-247","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-247","heading":"Municipalities not to levy income and inheritance tax.","body":"No city, town, township, or county shall levy any tax on income or inheritance. (1939, c. 158, s. 918.)","path":["","Article 9. General Administration; Penalties and Remedies."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-247.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"04408a152b9247407a12d97ed88f9accd0ee371a8922dae7f9126c0f80743878","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-246","next":"us-nc/n.c.-gen.-stat.-105-248"},"notice":"GroundRules: Original legal text. Not legal advice."}