N.C. Const. art. V, § 1
- Constitution
- Constitution of North Carolina
- Text as of
- October 2026
What does this section say?
No capitation tax to be levied. No poll or capitation tax shall be levied by the General Assembly or by any county, city or town, or other taxing unit.
The text is copied from the official source: www.ncleg.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.