Section .0100 ‑ General Provisions

Link to law: http://reports.oah.state.nc.us/ncac/title 17 - revenue/chapter 07 - sales and use tax and manufacturing privilege tax/subchapter b/17 ncac 07b .0101.html
Published: 2015

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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Repealed Eff.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.