No city or county may levy on a person subject to the tax levied in this Article a privilege tax or a tax computed on the basis of gross premiums.
N.C. Gen. Stat. § 105-228.10
No additional local taxes
Applied in 1 court decision — leading case 161 N.C. App. 558 - Proposed Assessments of Additional Sales v. Jefferson-Pilot Life Insurance Co. (2003)
Most recently applied in 161 N.C. App. 558 - Proposed Assessments of Additional Sales v. Jefferson-Pilot Life Insurance Co. (December 2003)
1945, c. 752, s. 2; 1998-98, s. 18.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.