{"data":{"id":"us-nc/n.c.-gen.-stat.-105-536","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-536","heading":"Limitations.","body":"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).)","path":["","SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.","Article 46. One-Quarter Cent (1/4¢) County Sales and Use Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-536.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"07c5a4939a7e1d6b8fc7dc2888053338c59f473912c9085392d2f2b901552bec","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-535","next":"us-nc/n.c.-gen.-stat.-105-537"},"notice":"GroundRules: Original legal text. Not legal advice."}