{"data":{"id":"us-nc/n.c.-gen.-stat.-105-164.42f","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-164.42F","heading":"Cooperating sovereigns.","body":"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.)","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_105-164.42F.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"a8960ab4d71f180b077edd2f8e056d8e65e60237be5ed6cbf2a2ff39d30efd6c","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-164.42e","next":"us-nc/n.c.-gen.-stat.-105-164.42g"},"notice":"GroundRules: Original legal text. Not legal advice."}