§ 105-480 Short title
§ 105-481 Purpose and intent
§ 105-482 Limitations
§ 105-483 Levy and collection of additional taxes
§ 105-484 Form of ballot
§ 105-486 Distribution of additional taxes
§ 105-487 Use of additional tax revenue by counties
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Terms Used In North Carolina General Statutes > Chapter 105 > Article 40 - First One-Half Cent (1/2¢) Local Government Sales and Use Tax

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • property: shall include all property, both real and personal. 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