North Carolina § 105-268 - 1. Agreements to coordinate the administration and collection of taxes.
Full text of North Carolina North Carolina General Statutes § 105-268 — 1. Agreements to coordinate the administration and collection of taxes., with citation guidance and answers to common questions.
§ 105-268. 1. Agreements to coordinate the administration and collection of taxes.
The Secretary of Revenue is hereby authorized, with the approval of the Governor and Council of State, to enter into agreements with the United States government or any department or agency thereof, or with a state or any political subdivision thereof, for the purpose of coordinating the administration and collection of taxes imposed by this State and administered and collected by said Secretary with taxes imposed by the United States or by any other state or political subdivision thereof. History (1943, c. 747, s. 1; 1971, c. 806, s. 2; 1973, c. 476, s. 193.) Editor's Note. - Session Laws 1987 (Reg. Sess., 1988), c. 1096, s. 6 provided: "It is the intent of the General Assembly that the Department of Revenue shall collect all of the sales and use taxes due to the State and local governments. Notwithstanding the provisions of G.S. 105-268.1 , the Secretary of Revenue may, without seeking prior approval of the Governor and the Council of State, enter into agreements with any other state to coordinate and promote collection of sales and use taxes by retailers making mail order sales, as defined in this act." Legal Periodicals. - For comment on enactment of this section, see 21 N.C.L. Rev. 363 (1943). For article, "Recognition of Foreign Judgments," see 50 N.C.L. Rev. 21 (1971).
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-268
What does North Carolina General Statutes § 105-268 cover?
Section 105-268 ("1. Agreements to coordinate the administration and collection of taxes.") 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 § 105-268?
A common citation format is "North Carolina General Statutes § 105-268" (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 § 105-268 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.