N.C. Gen. Stat. § 105-536
Limitations
This Article applies only to counties that levy the first one-cent (1¢) sales and use tax under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws, the first one-half cent (1/2¢) local sales and use tax under Article 40 of this Chapter, and the second one-half cent (1/2¢) local sales and use tax under Article 42 of this Chapter. (2007-323, s. 31.17(b).)
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In this article (5 sections)
- 105-535 · Short title
- 105-536 · Limitations
- 105-537 · Levy
- 105-538 · Administration of taxes
- 105-539-thru-49 · Reserved for future codification purposes