§ 105-164.42L. Databases on taxing jurisdictions. - North Carolina Statutes

§ 105‑164.42L. Databases on taxing jurisdictions.

The Secretary may developdatabases that provide information on the boundaries of taxing jurisdictionsand the tax rates applicable to those taxing jurisdictions. A person who relieson the information provided in these databases is not liable for underpaymentsof tax attributable to erroneous information provided by the Secretary in thosedatabases. (2005‑276,s. 33.18; 2007‑244, s. 5.)