North Carolina General Statutes Article 40 - First One-Half Cent (1/2¢) Local Government Sales and Use Tax. § 105-482 - Limitations.
105-482. 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. (1983, c. 908, s. 1; 1993, c. 485, s. 25.)