Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.

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Section
105-495

Short title.

Section
105-496

Purpose and intent.

Section
105-497

Limitations.

Section
105-498

Levy and collection of additional taxes.

Section
105-499

Form of ballot.

Section
105-500

Repealed by Session Laws 1991, c. 689, s. 318.

Section
105-501

Distribution of additional taxes.

Section
105-502

Use of additional tax revenue by counties.

Section
105-503

Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4.

Sections
105-504

Repealed by Session Laws 1998-98, s. 32.

Section
105-505

Reserved for future codification purposes.