N.C.G.S. § 105-495

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 Second One-Half Cent (1/2¢) Local Government Sales and Use Tax Act. (1985 (Reg. Sess., 1986), c. 906, s. 1; 2002-123, s. 9(b).)