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Code · North Carolina · Chapter 105 — Taxation

§ 105-497. Limitations.

58 words·~1 min read·/nc/chapter-105/105-497

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§ 105-497. Limitations.
This Article applies only to counties that levy one percent (1%) sales and use taxes under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws and also levy one-half percent (1/2%) local sales and use taxes under Article 40 of this Chapter. (1985 (Reg. Sess., 1986), c. 906, s. 1.)
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