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Code · North Carolina · Chapter 105 — Taxation

§ 105-536. Limitations.

70 words·~1 min read·/nc/chapter-105/105-536

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§ 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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