There Is a Newer Version of the North Carolina General Statutes
2012 North Carolina General Statutes
Chapter 105 - Taxation.
Article 39 - First One-Cent (1 ) Local Government Sales and Use Tax.
- Section 105-463 - Short title.
- Section 105-464 - Purpose and intent.
- Section 105-465 - County election as to adoption of local sales and use tax.
- Section 105-466 - Levy of tax.
- Section 105-467 - Scope of sales tax.
- Section 105-468 - Scope of use tax.
- Section 105-468.1 - Certain building materials exempt from sales and use taxes.
- Section 105-469 - Secretary to collect and administer local sales and use tax.
- Section 105-470 - Repealed by Session Laws 1991, c. 689, s. 318.
- Section 105-471 - Retailer to collect sales tax.
- Section 105-472 - Disposition and distribution of taxes collected.
- Section 105-473 - Repeal of levy.
- Section 105-474 - Definitions; construction of Article; remedies and penalties.
- Section 105-475 through 105-479 - Reserved for future codification purposes.
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