Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter105. Taxation. |
SubchapterI. LEVY OF TAXES |
Article5. Sales and Use Tax |
Part5. Records Required to Be Kept |
§ 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to keep records |
§ 105-164.23. Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009 |
§ 105-164.24. Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009 |
§ 105-164.25. Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009 |
§ 105-164.26. Presumption that sales are taxable |
§ 105-164.27. Repealed by Session Laws 1961, c. 826, s. 2 |
§ 105-164.27A. Direct pay permit |
§ 105-164.28. Certificate of exemption |
§ 105-164.28A. Other exemption certificates |
§ 105-164.29. Application for certificate of registration by wholesale merchants, retailers, and facilitators |
§ 105-164.29A. State government exemption process |
§ 105-164.29B. Information to counties and cities |