STATE STATUTES & CODES
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
NORTH CAROLINA STATUTES AND CODES
§ 105-497. Limitations.
§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.)
North Carolina Forms by Issue
North Carolina Law
North Carolina State Laws
North Carolina Tax
North Carolina Labor Laws
> North Carolina Unemployment
North Carolina Agencies
North Carolina Court Map
Tips