North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-495
Short title
Official textncleg.gov
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).)
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In this article (10 sections)
- 105-495 · Short title
- 105-496 · Purpose and intent
- 105-497 · Limitations
- 105-498 · Levy and collection of additional taxes
- 105-499 · Form of ballot
- 105-501 · Distribution of additional taxes
- 105-502 · Use of additional tax revenue by counties
- 105-503 · Recodified as § 115C-440.1 by Session Laws 1995 (Regular…
- 105-504 · Repealed by Session Laws 1998-98, s. 32
- 105-505 · Reserved for future codification purposes