There is a newer version of the North Carolina General Statutes
2015 North Carolina General Statutes
Chapter 105 - Taxation.
Article 46 - One-Quarter Cent (1/4 ) County Sales and Use Tax.
§ 105-536 - Limitations.
NC Gen Stat § 105-536 (2015) What's This?
105-536. Limitations.
This Article applies only to counties that levy the first one-cent (1 ) sales and use tax under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws, the first one-half cent (1/2 ) local sales and use tax under Article 40 of this Chapter, and the second one-half cent (1/2 ) local sales and use tax under Article 42 of this Chapter. (2007-323, s. 31.17(b).)
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