North Carolina General Statutes Chapter 105 — Taxation

N.C. Gen. Stat. § 105-463 — Short title

This Article shall be known as the First One-Cent (1¢) Local Government Sales and Use Tax Act. (1971, c. 77, s. 2; 2002-123, s. 7(b).)

Last amended: 1971, c. 77, s. 2; 2002-123, s. 7(b).