{"data":{"id":"us-nc/n.c.-gen.-stat.-105-164.31","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-164.31","heading":"Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.","body":"","path":["","Article 5. Sales and Use Tax.","Part 6. Examination of Records."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.31.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-164.30","next":"us-nc/n.c.-gen.-stat.-105-164.32"},"notice":"GroundRules: Original legal text. Not legal advice."}