North Carolina General Statutes
Chapter 105 - Taxation
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...

§ 105-481 - Purpose and intent. - 105-481. Purpose and intent. It is the purpose of this...

§ 105-482 - Limitations. - 105-482. Limitations. This Article applies only to counties that levy...

§ 105-483 - Levy and collection of additional taxes. - 105-483. Levy and collection of additional taxes. Any county subject...

§ 105-484 - Form of ballot. - 105-484. Form of ballot. (a) The form of the question...

§ 105-486 - Distribution of additional taxes. - 105-486. Distribution of additional taxes. (a) County Allocation. - The...

§ 105-487 - Use of additional tax revenue by counties. - 105-487. Use of additional tax revenue by counties. (a) Except...