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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterVIII. LOCAL GOVERNMENT SALES AND USE TAX |
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Article42. Second One-Half Cent (1/2¢) Local Government Sales and Use Tax |
§105-497. Limitations
Latest version.
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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.)