North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-480
Short title
Official textncleg.gov
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).)
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In this article (8 sections)
- 105-480 · Short title
- 105-481 · Purpose and intent
- 105-482 · Limitations
- 105-483 · Levy and collection of additional taxes
- 105-484 · Form of ballot
- 105-486 · Distribution of additional taxes
- 105-487 · Use of additional tax revenue by counties
- 105-488-thru-494 · Repealed by Session Laws 1991, c. 689, s. 318