North Carolina Statutes
§ 106-65.40 — City privilege license tax prohibited
North Carolina § 106-65.40
This text of North Carolina § 106-65.40 (City privilege license tax prohibited) 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. § 106-65.40 (2026).
Text
A city, as defined in G.S. 160A-1(2), may not levy a privilege license tax on persons engaged in a business licensed under this Article. (1983, c. 193.)
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Bluebook (online)
North Carolina § 106-65.40, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/106/106-65.40.