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Repealed Eff.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.