{"data":{"id":"us-nc/n.c.-gen.-stat.-105-164.42a","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-164.42A","heading":"Short title.","body":"This Part is the \"Uniform Sales and Use Tax Administration Act\" and may be cited by that name. (2001-347, s. 1.3; 2005-276, s. 33.31.)","path":["","Article 5. Sales and Use Tax.","Part 7A. Uniform Sales and Use Tax Administration Act."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.42A.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"decd0e0a3904fa4add66f76b60d22ab699e5bef1f524fdb89feed6d31ac390e5","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-164.42","next":"us-nc/n.c.-gen.-stat.-105-164.42b"},"notice":"GroundRules: Original legal text. Not legal advice."}