§ 105-164.42F. Cooperating sovereigns. - North Carolina Statutes

§ 105‑164.42F. Cooperating sovereigns.

The Agreement authorized bythis Part is an accord among individual cooperating sovereigns in furtheranceof their governmental functions. The Agreement provides a mechanism among themember states to establish and maintain a cooperative, simplified system forthe application and administration of sales and use taxes under the laws ofeach member state. (2001‑347,s. 1.3; 2005‑276, s. 33.31.)