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Code · North Carolina · Chapter 105 — Taxation

§ 105-164.42F. Cooperating sovereigns.

63 words·~1 min read·/nc/chapter-105/105-164-42f

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§ 105-164.42F. Cooperating sovereigns.
The Agreement authorized by this Part is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the laws of each member state. (2001-347, s. 1.3; 2005-276, s. 33.31.)
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