North Carolina Statutes
§ 105-247 — Municipalities not to levy income and inheritance tax
North Carolina·Ch. 105 Taxation·Art. 9 General Administration; Penalties and Remedies·Subch. I LEVY OF TAXES
No city, town, township, or county shall levy any tax on income or inheritance. (1939, c. 158, s. 918.)
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Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
When tax payable