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A public reference institution of the State of North Carolina's law

PUBLISHED

N.C.G.S. § 105-164.1

Short title.

Effective date
2026-08-08
Last verified
2026-08-09
Source
official source
Revision history
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This Article shall be known as the "North Carolina Sales and Use Tax Act." (1957, c. 1340, s. 5; 1998-98, s. 47.)

Reviewed 2026-08-09 · source_verified