N.C. Gen. Stat. § 105-470
Repealed by Session Laws 1991, c. 689, s. 318
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In this article (13 sections)
- 105-463 · Short title
- 105-464 · Purpose and intent
- 105-465 · County election as to adoption of local sales and use tax
- 105-466 · Levy of tax
- 105-467 · Scope of sales tax
- 105-468 · Scope of use tax
- 105-468.1 · Certain building materials exempt from sales and use taxes
- 105-469 · Secretary to collect and administer local sales and use tax
- 105-470 · Repealed by Session Laws 1991, c. 689, s. 318
- 105-471 · Retailer to collect sales tax
- 105-472 · Disposition and distribution of taxes collected
- 105-473 · Repeal of levy
- 105-474 · Definitions; construction of Article; remedies and penalties