https://openjurist.org/state-code/nc/105/toc/46
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Chapter 105 — Taxation
Article
One-Quarter Cent (1/4¢) County Sales and Use Tax
N.C. Gen. Stat. § 105-535
— Short title
N.C. Gen. Stat. § 105-536
— Limitations
N.C. Gen. Stat. § 105-537
— Levy
N.C. Gen. Stat. § 105-538
— Administration of taxes