2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 15B. STREAMLINED SALES AND USE TAXES.
§11-15B-8. Cooperating sovereigns.

§11-15B-8. Cooperating sovereigns.
The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides 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.

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