North Carolina § 105-164 - 42K. Registration and effect of registration.
Full text of North Carolina North Carolina General Statutes § 105-164 — 42K. Registration and effect of registration., with citation guidance and answers to common questions.
§ 105-164. 42K. Registration and effect of registration.
Registration under the Agreement satisfies the registration requirements under this Article. A seller who registers under the Agreement within 12 months after the State becomes a member of the Agreement and who meets the following conditions is not subject to assessment for sales tax for any period before the effective date of the seller's registration: The seller was not registered with the State during the 12-month period before the effective date of this State's participation in the Agreement. When the seller registered, the seller had not received a letter from the Department notifying the seller of an audit. The seller continues to be registered under the Agreement and to remit tax to the State for at least 36 months. History (2005-276, s. 33.17.) Editor's Note. - Session Laws 2005-276, s. 33.34, made this section effective October 1, 2005.
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 ("42K. Registration and effect of registration.") 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.