{"data":{"id":"us-nc/n.c.-gen.-stat.-105-497","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-497","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 and also levy one-half percent (1/2%) local sales and use taxes under Article 40 of this Chapter. (1985 (Reg. Sess., 1986), c. 906, s. 1.)","path":["","SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.","Article 42. Second One-Half Cent (1/2¢) Local Government Sales and Use Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-497.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"6fe672da8868e0a7d8daddfdfdb4ed89939f61271ad17a39682ed30200f311b4","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-496","next":"us-nc/n.c.-gen.-stat.-105-498"},"notice":"GroundRules: Original legal text. Not legal advice."}