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U.S. State Codes
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North-Carolina
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Chapter 105 - Taxation
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Article 42 - Second One-Half Cent (1/2¢) Local ...
Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.
§ 105-495 - Short title.
§ 105-496 - Purpose and intent.
§ 105-497 - Limitations.
§ 105-498 - Levy and collection of additional taxes.
§ 105-499 - Form of ballot.
§ 105-501 - Distribution of additional taxes.
§ 105-502 - Use of additional tax revenue by counties.
§ 105-503 - Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4.