N.C. Gen. Stat. § 105-164.42G: Effect of Agreement.
Where this section sits in the code
- Article 5. Sales and Use Tax.
- Part 7A. Uniform Sales and Use Tax Administration Act.
Entry of this State into the Agreement does not create a cause of action or a defense to an action. No person may challenge any action or inaction by a department, agency, or other instrumentality of this State, or a political subdivision of this State, on the ground that the action or inaction is inconsistent with the Agreement. No law of this State, or its application, may be declared invalid on the ground that the provision or application is inconsistent with the Agreement. (2001-347, s. 1.3; 2005-276, s. 33.31.)
Collected 2026-08-27T18:15:52Z. Source file · JSON