TITLE 44
Taxation
CHAPTER 44-59
Uniform Sales And Use Tax Administration Act
SECTION 44-59-7
§ 44-59-7 Cooperating sovereigns.
The Agreement authorized by this chapter shall be an accord among individual
cooperating sovereigns in furtherance of their governmental functions. The
Agreement shall provide a mechanism among the member states to establish and
maintain a cooperative, simplified system for the application and
administration of sales and use taxes under the duly adopted law of each member
state.
History of Section.
(P.L. 2001, ch. 172, § 1.)