North Carolina General Statutes Chapter 105 — Taxation

N.C. Gen. Stat. § 105-480 — Short title

This Article shall be known as the First One-Half Cent (1/2¢) Local Government Sales and Use Tax Act. (1983, c. 908, s. 1; 2002-123, s. 8(b).)

Last amended: 1983, c. 908, s. 1; 2002-123, s. 8(b).