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2015 North Carolina General Statutes
Chapter 105 - Taxation.
Article 44 - Local Government Hold Harmless and Allocation Provisions.

  • §§ 105-515 - Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
  • § 105-516 - Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
  • § 105-517 - Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
  • § 105-518 - Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
  • § 105-519 - Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
  • § 105-520 - Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
  • §§ 105-521 - Transitional local government hold harmless for repealed reimbursements.
  • §§ 105-522 - City hold harmless for repealed local taxes.
  • §§ 105-523 - County hold harmless for repealed local taxes.
  • § 105-524 - (Effective July 1, 2016 see note) Distribution of additional sales tax revenue for economic development, public education, and community colleges.
  • § 105-524 through 105-534 - . Reserved for future codification purposes.
  • § 105-532 - . Reserved for future codification purposes.
  • § 105-533 - . Reserved for future codification purposes.
  • § 105-534 - . Reserved for future codification purposes.

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