N.C. Gen. Stat. § 105-507.3 — (Effective once contingency met - see note) Distribution and use of taxes

(a) Distribution. - The Secretary shall, on a monthly basis, allocate to each taxing county the net proceeds of the tax levied under this Part by that county. If the Secretary collects taxes under this Part in a month and the taxes cannot be identified as being attributable to a particular taxing county, the Secretary shall allocate these taxes among the taxing counties, in proportion to the amount of taxes collected in each county under this Part in that month and shall include them in the monthly distribution. The Secretary shall distribute the net proceeds of the tax levied by a county to the largest transportation authority that includes the county. No proceeds shall be distributed to a transportation authority that does not operate a public transportation system. (b) Use. - A transportation authority may use the net proceeds distributed to it under this Part only for financing, constructing, operating, and maintaining local public transportation systems. The net proceeds distributed to any unit of local government, other than the county that levies the tax, pursuant to this Part may be included as revenues within the meaning of G.S. 159-81(4), including any modifications of that statute. (1997-417, s. 1; 2001-427, s. 13(f); 2009-527, s. 2(a), (b); 2025-39, ss. 2.3, 2.4.)