§ 105-495. Short title.

Article 42.

Second One‑HalfCent (1/2¢) Local Government Sales and Use Tax.

§ 105‑495.  Short title.

This Article shall be known asthe Second One‑Half Cent (1/2¢) Local Government Sales and Use Tax Act. (1985 (Reg. Sess., 1986), c.906, s. 1; 2002‑123, s. 9(b).)