There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 105 Taxation.
Article 5 - Sales and Use Tax.
105-164.42D. Relationship to North Carolina law.
NC Gen Stat § 105-164.42D What's This?
105‑164.42D. Relationship to North Carolina law.
No provision of the Agreement authorized by this Part invalidates or amends any provision of the law of this State. Adoption of the Agreement by this State does not amend or modify any law of this State. Implementation of a condition of the Agreement in this State must be made pursuant to an act of the General Assembly. (2001‑347, s. 1.3; 2005‑276, s. 33.31.)
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