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A public reference institution of the State of North Carolina's law

PUBLISHED

N.C.G.S. § 105-463

Short title.

Effective date
2026-08-08
Last verified
2026-08-09
Source
official source
Revision history
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This Article shall be known as the First One-Cent (1¢) Local Government Sales and Use Tax Act. (1971, c. 77, s. 2; 2002-123, s. 7(b).)

Reviewed 2026-08-09 · source_verified