Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter105. Taxation. |
SubchapterI. LEVY OF TAXES |
Article5. Sales and Use Tax |
Part7A. Uniform Sales and Use Tax Administration Act |
§105-164.42D. Relationship to North Carolina law
Latest version.
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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.)