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NORTH CAROLINA STATUTES AND CODES
§ 105-495. Short title.
Article 42.
Second One‑HalfCent (1/2¢) Local Government Sales and Use Tax.
§ 105‑495. Short title.
This Article shall be known asthe Second One‑Half Cent (1/2¢) Local Government Sales and Use Tax Act. (1985 (Reg. Sess., 1986), c.906, s. 1; 2002‑123, s. 9(b).)
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