North Carolina General Statutes Chapter 105 — Taxation

N.C. Gen. Stat. § 105-495 — Short title

This Article shall be known as the Second One-Half Cent (1/2¢) Local Government Sales and Use Tax Act. (1985 (Reg. Sess., 1986), c. 906, s. 1; 2002-123, s. 9(b).)

Last amended: 1985 (Reg. Sess., 1986), c. 906, s. 1; 2002-123, s. 9(b).

Source: official text