North Carolina General Statutes
Chapter 105 - Taxation
Article 46 - One-Quarter Cent (¼¢) County Sales and Use Tax.

§ 105-535 - Short title. - 105-535. Short title. This Article is the One-Quarter Cent (1/4...

§ 105-536 - Limitations. - 105-536. Limitations. This Article applies only to counties that levy...

§ 105-537 - Levy. - 105-537. Levy. (a) Authority. - If the majority of those...

§ 105-538 - Administration of taxes. - 105-538. Administration of taxes. The Secretary shall, on a monthly...