This Part is the "Uniform Sales and Use Tax Administration Act" and may be cited by that name.
N.C. Gen. Stat. § 105-164.42A
Short title
Known as the North Carolina Sales and Use Tax Act
The act spans §§ 105-164.1 to 105-182 (84 sections).
2001-347, s. 1.3; 2005-276, s. 33.31.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.