SUBCHAPTER 7B ‑ STATE SALES AND USE TAX

SECTION .0100 ‑ GENERAL PROVISIONS

17 NCAC 07B .0101          IMPOSITION OF AND LIABILITY FOR COLLECTING AND REMITTING TAX

History Note:        Authority G.S. 105‑164.4; 105‑164.5; 105‑164.6; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 1, 1992; October 1, 1991; October 1, 1990; May 1, 1990;

Repealed Eff. October 1, 1993.