§ 105-463. Short title.
SUBCHAPTER VIII. LOCALGOVERNMENT SALES AND USE TAX.
Article 39.
First One‑Cent (1¢)Local Government Sales and Use Tax.
§ 105‑463. Short title.
This Article shall be known asthe First One‑Cent (1¢) Local Government Sales and Use Tax Act. (1971, c. 77, s. 2; 2002‑123,s. 7(b).)