{"data":{"id":"us-nc/n.c.-gen.-stat.-105-482","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-482","heading":"Limitations.","body":"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.)","path":["","SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.","Article 40. First One-Half Cent (1/2¢) Local Government Sales and Use Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-482.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"85b0ec9960ba54956378954dd1c169b2615e60fe104820243ddbf641ed5eeaf8","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-481","next":"us-nc/n.c.-gen.-stat.-105-483"},"notice":"GroundRules: Original legal text. Not legal advice."}