SUBCHAPTER VIII.
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/nc/chapter-105/subchapter-viiiA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.
Article 39.
First One-Cent (1¢) Local Government Sales and Use Tax.
§ 105-463. Short title.
This Article shall be known as the First One-Cent (1¢) Local Government Sales and Use Tax Act. (1971, c. 77, s. 2; 2002-123, s. 7(b).)