North Carolina General Statutes
Chapter 105 - Taxation
Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.

§ 105-495 - Short title. - 105-495. Short title. This Article shall be known as the...

§ 105-496 - Purpose and intent. - 105-496. Purpose and intent. It is the purpose of this...

§ 105-497 - Limitations. - 105-497. Limitations. This Article applies only to counties that levy...

§ 105-498 - Levy and collection of additional taxes. - 105-498. Levy and collection of additional taxes. Any county subject...

§ 105-499 - Form of ballot. - 105-499. Form of ballot. (a) The form of the question...

§ 105-501 - Distribution of additional taxes. - 105-501. Distribution of additional taxes. (a) Method. - The Secretary...

§ 105-502 - Use of additional tax revenue by counties. - 105-502. Use of additional tax revenue by counties. (a) Restriction....

§ 105-503 - Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c666, s4. - 105-503: Recodified as 115C-440.1 by Session Laws 1995 (Regular Session,...