Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter105. Taxation. |
SubchapterVIII. LOCAL GOVERNMENT SALES AND USE TAX |
Article46. One-Quarter Cent (1/4¢) County Sales and Use Tax |
§105-536. Limitations
Latest version.
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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).)