North Carolina § 105-187 - 32. (See note for repeal of Article) Administration.
Full text of North Carolina North Carolina General Statutes § 105-187 — 32. (See note for repeal of Article) Administration., with citation guidance and answers to common questions.
§ 105-187. 32. (See note for repeal of Article) Administration.
The privilege tax this Article imposes on a dry-cleaning solvent retailer is an additional State sales tax, and the excise tax this Article imposes on the storage, use, or consumption of dry-cleaning solvent by a dry-cleaning facility in this State is an additional State use tax. Except as otherwise provided in this Article these taxes shall be collected and administered in the same manner as the State sales and use taxes imposed by Article 5 of this Chapter. As under Article 5 of this Chapter, the additional State sales tax paid when dry-cleaning solvent is sold at retail is a credit against the additional State use tax imposed on the storage, use, or consumption of the same dry-cleaning solvent. History (1997-392, s. 4; 2009-483, s. 5.) Article has a Delayed Repeal Date. - For delayed repeal of this Article, see G.S. 105-187.35 . Editor's note. - Session Laws 2009-483, s. 5, amended Session Laws 1997-392, s. 8, deleting the repeal date for Session Laws 1997-392, s. 4, which enacted Article 5D (G.S. 105-187.30 through 105-187.34). Therefore, this section is not repealed effective January 1, 2010. Now see G.S. 105-187.35 for sunset provision.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-187
What does North Carolina General Statutes § 105-187 cover?
Section 105-187 ("32. (See note for repeal of Article) Administration.") 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 § 105-187?
A common citation format is "North Carolina General Statutes § 105-187" (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 § 105-187 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.