North Carolina General Statutes Article 40 - First One-Half Cent (1/2¢) Local Government Sales and Use Tax. § 105-480 - Short title.
105-480. Short title.
This Article shall be known as the First One-Half Cent (1/2 ) Local Government Sales and Use Tax Act. (1983, c. 908, s. 1; 2002-123, s. 8(b).)