For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
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Limitations.

G.S. 105-482
in effect
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§ 105-482.  Limitations. This Article applies only to counties that levy one percent (1%) sales and use taxes under Article 39 of this Chapter or under Chapter 1096 of the 1967 Session Laws. (1983, c. 908, s. 1; 1993, c. 485, s. 25.)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-482.htmlFetched: 10/19/2026

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