17 NCAC 04B .0306          CIVIC ORGANIZATION AMUSEMENTS

The exemption in G.S. 105-40 for the first one thousand dollars ($1,000) of receipts derived by a civic organization from a dance or another amusement promoted and managed by the organization applies separately to each dance or other amusement.

History Note:        Authority G.S. 105‑37.1; 105-40; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; October 30, 1981; June 1, 1979.