There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 105 Taxation.
Article 8B - Taxes Upon Insurance Companies.
105-228.10. No additional local taxes.
NC Gen Stat § 105-228.10 What's This?
105‑228.10. No additional local taxes.
No city or county may levy on a person subject to the tax levied in this Article a privilege tax or a tax computed on the basis of gross premiums. (1945, c. 752, s. 2; 1998‑98, s. 18.)
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