§ 105-187.30 (See note for repeal of Article) Definitions
§ 105-187.31 (See note for repeal of Article) Tax imposed
§ 105-187.32 (See note for repeal of Article) Administration
§ 105-187.33 (See note for repeal of Article) Exemptions and refunds
§ 105-187.34 (See note for repeal of Article) Use of tax proceeds
§ 105-187.35 Sunset
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Terms Used In North Carolina General Statutes > Chapter 105 > Article 5D - Dry-Cleaning Solvent Tax

  • following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3