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NORTH CAROLINA STATUTES AND CODES
§ 105-480. Short title.
Article 40.
First One‑Half Cent(1/2¢) Local Government Sales and Use Tax.
§ 105‑480. Short title.
This Article shall be known asthe First One‑Half Cent (1/2¢) Local Government Sales and Use Tax Act. (1983, c. 908, s. 1; 2002‑123,s. 8(b).)
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