North Carolina General Statutes
Chapter 105 - Taxation
Article 43 - Local Government Sales and Use Taxes for Public Transportation.

§ 105-506 - Short title; purpose. - 105-506. Short title; purpose. This Article is the Local Government...

§ 105-506.1 - Definitions. - 105-506.1. Definitions. The definitions in G.S. 105-164.3 and the following...

§ 105-506.2 - Exemption of food. - 105-506.2. Exemption of food. A tax levied under this Article...

§ 105-507 - Limitations. - 105-507. Limitations. A county may not levy a tax under...

§ 105-507.1 - Local election on adoption of sales and use tax. - 105-507.1. Local election on adoption of sales and use tax....

§ 105-507.2 - Levy and collection of sales and use tax. - 105-507.2. Levy and collection of sales and use tax. If...

§ 105-507.3 - Distribution and use of taxes. - 105-507.3. Distribution and use of taxes. (a) Distribution. - The...

§ 105-507.4 - Applicability. - 105-507.4. Applicability. This Part applies only to Mecklenburg County. (1997-417,...

§ 105-508 - Special districts. - 105-508. Special districts. (a) Authority. - A transportation authority may...

§ 105-508.1 - Limitations. - 105-508.1. Limitations. A transportation authority may not levy a tax...

§ 105-508.2 - Distribution and use of taxes. - 105-508.2. Distribution and use of taxes. (a) Distribution. - The...

§ 105-509 - Local election on adoption of sales and use tax regional public transportation authority. - 105-509. Local election on adoption of sales and use tax...

§ 105-509.1 - Levy and collection of sales and use tax - regional public transportation authority. - 105-509.1. Levy and collection of sales and use tax -...

§ 105-510 - Local election on adoption of sales and use tax regional transportation authority. - 105-510. Local election on adoption of sales and use tax...

§ 105-510.1 - Levy and collection of sales and use tax - regional transportation authority. - 105-510.1. Levy and collection of sales and use tax -...

§ 105-511 - Applicability. - 105-511. Applicability. This Part applies only in counties other than...

§ 105-511.1 - Limitations. - 105-511.1. Limitations. A county may not levy a tax under...

§ 105-511.2 - Local election on adoption of sales and use tax. - 105-511.2. Local election on adoption of sales and use tax....

§ 105-511.3 - Levy and collection of sales and use tax. - 105-511.3. Levy and collection of sales and use tax. If...

§ 105-511.4 - Distribution and use of taxes. - 105-511.4. Distribution and use of taxes. (a) Distribution. - The...