{"data":{"id":"us-nc/n.c.-gen.-stat.-105-511.1","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-511.1","heading":"Limitations.","body":"A county may not levy a tax under this Part unless the county or at least one unit of local government in the county operates a public transportation system. As used in this Part, operation of a public transportation system includes a contract or interlocal agreement for operation of the public transportation system by another county or municipality, or by a transportation authority created under (i) a municipal charter; or (ii) Article 25, 26, or 27 of Chapter 160A of the General Statutes. As used in this Part, operation of a public transportation system also includes a contract with a private entity for operation of the public transportation system. (2009-527, s. 2(b).)","path":["","SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.","Article 43. Local Government Sales and Use Taxes for Public Transportation.","Part 6. Other Counties."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-511.1.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"778cdf99c4274678087c8fef84b725d2a30bd68b8f7eacf6d37b5a35412aef34","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-511","next":"us-nc/n.c.-gen.-stat.-105-511.2"},"notice":"GroundRules: Original legal text. Not legal advice."}