North Carolina § 105-164 - 42F. Cooperating sovereigns.
Full text of North Carolina North Carolina General Statutes § 105-164 — 42F. Cooperating sovereigns., with citation guidance and answers to common questions.
§ 105-164. 42F. Cooperating sovereigns.
The Agreement authorized by this Part 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 laws of each member state. History (2001-347, s. 1.3; 2005-276, s. 33.31.) Editor's Note. - Session Laws 2001-347, s. 3.1, as amended by Session Laws 2003-416, s. 13, provided for a January 1, 2006, contingent expiration date. However, Session Laws 2005-276, s. 33.31, amended Session Laws 2001-347, s. 3.1, as amended by Session Laws 2003-416, s. 13 to read: "Part 1 of this act [which enacted Part 7A of Article 5 of Chapter 105 ] is effective when it becomes law [August 8, 2001]."
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-164
What does North Carolina General Statutes § 105-164 cover?
Section 105-164 ("42F. Cooperating sovereigns.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-164?
A common citation format is "North Carolina General Statutes § 105-164" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-164 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.