§ 105-538. Administration of taxes. - North Carolina Statutes

§ 105‑538. Administration of taxes.

Except as provided in thisArticle, the adoption, levy, collection, administration, and repeal of theseadditional taxes must be in accordance with Article 39 of this Chapter. G.S.105‑468.1 is an administrative provision that applies to this Article. Atax levied under this Article does not apply to the sales price of food that isexempt from tax pursuant to G.S. 105‑164.13B or to the sales price of abundled transaction taxable pursuant to G.S. 105‑467(a)(5a). The Secretaryshall not divide the amount allocated to a county between the county and themunicipalities within the county.  (2007‑323, s. 31.17(b); 2007‑345, s.14.5(a); 2008‑134, s. 75; 2009‑445, s. 18.)