§ 105-264.1. Secretary's interpretation applies to local taxes that are based on State taxes. - North Carolina Statutes

§ 105‑264.1. Secretary's interpretation applies to local taxes that are based on Statetaxes.

An interpretation by theSecretary of a law administered by the Secretary applies to a local lawadministered by a unit of local government when the local law refers to theState law to determine the application of the local law. A person who issubject to the local law or the unit of local government that administers thelocal law may ask the Secretary for an interpretation of the State law thatdetermines the application of the local law. An interpretation by the Secretaryof a State law that determines the application of a local law provides the sameprotections against liability under the local law that it provides under theState law.  (2008‑134,s. 12(a).)