§ 105-474. Definitions; construction of Article; remedies and penalties. - North Carolina Statutes

§105‑474.  Definitions; construction of Article; remedies and penalties.

The definitions set forth inG.S. 105‑164.3 shall apply to this Article insofar as such definitionsare not inconsistent with the provisions of this Article, and all otherprovisions of Article 5 and of Article 9 of Subchapter 1, Chapter 105 of theGeneral Statutes, as  the same relate to the North Carolina Sales and Use TaxAct shall be applicable to this Article unless such provisions are inconsistentwith the provisions of this Article. The administrative interpretations made bythe Secretary of Revenue with respect to the North Carolina Sales and Use TaxAct, to the extent not inconsistent with the provisions of this Article, may beuniformly applied in the construction and interpretation of this Article. It isthe intention of this Article that the provisions of this Article and theprovisions of the North Carolina Sales and Use Tax Act, insofar as practicable,shall be harmonized.

The provisions with respect toremedies and penalties applicable to the North Carolina Sales and Use Tax Act,as contained in Article 5 and Article 9, Subchapter 1, Chapter 105 of theGeneral Statutes, shall be applicable in like manner to the tax authorized tobe levied  and collected under this Article, to the extent that the same arenot  inconsistent with the provisions of this Article. (1971,c. 77, s. 2;  1973, c. 476, s. 193.)