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27-68-13 - Agreement to provide mechanism among member states for establishing and maintaining cooperative system for administration of sales and use taxes.

§ 27-68-13. Agreement to provide mechanism among member states for establishing and maintaining cooperative system for administration of sales and use taxes.
 

The agreement authorized by this chapter 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 duly adopted law of each member state. 
 

Sources: Laws, 2003, ch. 338, § 7, eff from and after passage (approved Mar. 7, 2003.)

 

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