State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-497

§105‑497.  Limitations.

This Article applies only tocounties that levy one percent (1%) sales and use taxes under Article 39 ofthis Chapter or under Chapter 1096 of the 1967 Session Laws and also levy one‑halfpercent (1/2%) local sales and use taxes under Article 40 of this Chapter. (1985(Reg. Sess., 1986), c. 906, s. 1.)

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-497

§105‑497.  Limitations.

This Article applies only tocounties that levy one percent (1%) sales and use taxes under Article 39 ofthis Chapter or under Chapter 1096 of the 1967 Session Laws and also levy one‑halfpercent (1/2%) local sales and use taxes under Article 40 of this Chapter. (1985(Reg. Sess., 1986), c. 906, s. 1.)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-497

§105‑497.  Limitations.

This Article applies only tocounties that levy one percent (1%) sales and use taxes under Article 39 ofthis Chapter or under Chapter 1096 of the 1967 Session Laws and also levy one‑halfpercent (1/2%) local sales and use taxes under Article 40 of this Chapter. (1985(Reg. Sess., 1986), c. 906, s. 1.)