105-495. Short title.
This Article shall be known as the Second One-Half Cent (1/2 ) Local Government Sales and Use Tax Act. (1985 (Reg. Sess., 1986), c. 906, s. 1; 2002-123, s. 9(b).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.
§ 105-496 - Purpose and intent.
§ 105-498 - Levy and collection of additional taxes.
§ 105-501 - Distribution of additional taxes.
§ 105-502 - Use of additional tax revenue by counties.
§ 105-503 - Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c666, s4.