North Carolina Statutes
§ 105-463 — Short title
North Carolina § 105-463
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 39First One-Cent (1¢) Local Government Sales and Use Tax
Subch. VIIILOCAL GOVERNMENT SALES AND USE TAX
This text of North Carolina § 105-463 (Short title) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.C. Gen. Stat. § 105-463 (2026).
Text
This Article shall be known as the First One-Cent (1¢) Local Government Sales and Use Tax Act. (1971, c. 77, s. 2; 2002-123, s. 7(b).)
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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Repealed by Session Laws 1999-337, s. 16§ 105-113.10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 payableCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105-463, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-463.