§ 105-463. Short title. - North Carolina Statutes

SUBCHAPTER VIII. LOCALGOVERNMENT SALES AND USE TAX.

Article 39.

First One‑Cent (1¢)Local Government Sales and Use Tax.

§ 105‑463.  Short title.

This Article shall be known asthe First One‑Cent (1¢) Local Government Sales and Use Tax Act. (1971, c. 77, s. 2; 2002‑123,s. 7(b).)