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

free · no account · no tracking

North Carolina LawNorth Carolina Law

PUBLISHED

N.C.G.S. § 105-480

Short title.

Effective date: 2026-08-08
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

This Article shall be known as the First One-Half Cent (1/2¢) Local Government Sales and Use Tax Act. (1983, c. 908, s. 1; 2002-123, s. 8(b).)