North Carolina § 105-511 - Applicability.

§ 105-511. Applicability.

This Part applies only in counties other than Durham, Forsyth, Guilford, Mecklenburg, Orange, or Wake. History (2009-527, s. 2(b).) Editor's Note. - Session Laws 2009-527, s. 7, made this Part effective August 27, 2009. Session Laws 1997-417, s. 1(b), as amended by Session Laws 2009-527, s. 2(b), has been codified as Article 43, Parts 1 and 2 at the direction of the Revisor of Statutes, effective August 27, 2009. Initially, Session Laws 1997-417, s. 1(a) provided that s. 1(b) would apply to Mecklenburg County only. Session Laws 2009-527, s. 2(a), recodified Session Laws 1997-417, s. 1(a) as G.S. 105-510.1 (subsequently renumbered as G.S. 105-507.4 ), making only Part 2 of Article 43 applicable to Mecklenburg County. Session Laws 2009-527, s. 2(b) enacted Parts 3 through 5 of this Article, effective August 27, 2009, and those Parts were also applicable to certain localities only. However, because of the general applicability of certain portions of the act, the entire act has been codified at the direction of the Revisor of Statutes. This Part was enacted as Part 4 of Article 43 by Session Laws 2009-527, s. 2(b), and was renumbered as Part 6 at the direction of the Revisor of Statutes. This section was enacted as G.S. 105-510.12 by Session Laws 2009-527, s. 2(b), and was renumbered as this section at the direction of the Revisor of Statutes. Session Laws 1997-417, s. 7, as amended by Session Laws 2009-527, s. 2(c), provides: "A tax levied under Article 43 of Chapter 105 of the General Statutes does not apply to construction materials purchased to fulfill a lump sum or unit price contract entered into or awarded before the effective date of the levy or entered into or awarded pursuant to a bid made before the effective date of the levy when the construction materials would otherwise be subject to the tax levied under Article 43 of Chapter 105 of the General Statutes."