North Carolina General Statutes § 105-536 Limitations

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).)

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Last modified: March 23, 2014