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North Carolina · Through S.L. 2026-30

N.C. Gen. Stat. § 105-164.42D: Relationship to North Carolina law.

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Where this section sits in the code
  1. Article 5. Sales and Use Tax.
  2. Part 7A. Uniform Sales and Use Tax Administration Act.

No provision of the Agreement authorized by this Part invalidates or amends any provision of the law of this State. Adoption of the Agreement by this State does not amend or modify any law of this State. Implementation of a condition of the Agreement in this State must be made pursuant to an act of the General Assembly. (2001-347, s. 1.3; 2005-276, s. 33.31.)

Collected 2026-08-27T18:15:52Z. Source file · JSON

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