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NORTH CAROLINA STATUTES AND CODES
§ 105-536. Limitations.
§ 105‑536. Limitations.
This Article applies only tocounties that levy the first one‑cent (1¢) sales and use tax underArticle 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws, thefirst one‑half cent (1/2¢) local sales and use tax under Article 40 ofthis Chapter, and the second one‑half cent (1/2¢) local sales and use taxunder Article 42 of this Chapter. (2007‑323, s. 31.17(b).)
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