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

PUBLISHED

N.C.G.S. § 105-536

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 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).)

Reviewed 2026-08-09 · source_verified