105-497. 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 and also levy one-half percent (1/2%) local sales and use taxes under Article 40 of this Chapter. (1985 (Reg. Sess., 1986), c. 906, s. 1.)
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.