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

PUBLISHED

N.C.G.S. § 105-482

Limitations.

Effective date
2026-08-08
Last verified
2026-08-09
Source
official source
Revision history
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This Article applies only to counties that levy one percent (1%) sales and use taxes under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws. (1983, c. 908, s. 1; 1993, c. 485, s. 25.)

Reviewed 2026-08-09 · source_verified