This Article shall be known as the First One-Cent (1¢) Local Government Sales and Use Tax Act.
N.C. Gen. Stat. § 105-463
Short title
Applied in 1 court decision — leading case 255 N.C. App. 559 - Silver v. The Halifax Cty. Bd. of Commissioners (2017)
Most recently applied in 255 N.C. App. 559 - Silver v. The Halifax Cty. Bd. of Commissioners (September 2017)
1971, c. 77, s. 2; 2002-123, s. 7(b).
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.