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N.C. Gen. Stat. § 105-164.42G

Effect of Agreement

Known as the North Carolina Sales and Use Tax Act

The act spans §§ 105–105 (84 sections).

2001-347, s. 1.3; 2005-276, s. 33.31.

Entry of this State into the Agreement does not create a cause of action or a defense to an action. No person may challenge any action or inaction by a department, agency, or other instrumentality of this State, or a political subdivision of this State, on the ground that the action or inaction is inconsistent with the Agreement. No law of this State, or its application, may be declared invalid on the ground that the provision or application is inconsistent with the Agreement.

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.