North Carolina General Statutes § 105-264.1 Secretary's interpretation applies to local taxes that are based on State taxes

An interpretation by the Secretary of a law administered by the Secretary applies to a local law administered by a unit of local government when the local law refers to the State law to determine the application of the local law. A person who is subject to the local law or the unit of local government that administers the local law may ask the Secretary for an interpretation of the State law that determines the application of the local law. An interpretation by the Secretary of a State law that determines the application of a local law provides the same protections against liability under the local law that it provides under the State law.  (2008-134, s. 12(a).)

Sections:  Previous  105-260  105-260.1  105-261  105-262  105-262.1  105-263  105-264  105-264.1  105-266.2  105-268  105-268.1  105-268.2  105-268.3  105-269  105-269.1  Next

Last modified: March 23, 2014