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

PUBLISHED

N.C.G.S. § 105-268.1

Agreements to coordinate the administration and collection of taxes.

Effective date
2026-08-08
Last verified
2026-08-09
Source
official source
Revision history
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The Secretary of Revenue is hereby authorized, with the approval of the Governor and Council of State, to enter into agreements with the United States government or any department or agency thereof, or with a state or any political subdivision thereof, for the purpose of coordinating the administration and collection of taxes imposed by this State and administered and collected by said Secretary with taxes imposed by the United States or by any other state or political subdivision thereof. (1943, c. 747, s. 1; 1971, c. 806, s. 2; 1973, c. 476, s. 193.)

Reviewed 2026-08-09 · source_verified