North Carolina § 105-474 - Definitions; construction of Article; remedies and penalties.
Full text of North Carolina North Carolina General Statutes § 105-474 — Definitions; construction of Article; remedies and penalties., with citation guidance and answers to common questions.
§ 105-474. Definitions; construction of Article; remedies and penalties.
The definitions set forth in Article 5 of Subchapter I of this Chapter shall apply to this Article insofar as such definitions are not inconsistent with the provisions of this Article, and all other provisions of Articles 5 and 9 of Subchapter I of this Chapter as the same relate to the North Carolina Sales and Use Tax Act shall be applicable to this Article unless such provisions are inconsistent with the provisions of this Article. The administrative interpretations made by the Secretary of Revenue with respect to the North Carolina Sales and Use Tax Act, to the extent not inconsistent with the provisions of this Article, may be uniformly applied in the construction and interpretation of this Article. It is the intention of this Article that the provisions of this Article and the provisions of the North Carolina Sales and Use Tax Act, insofar as practicable, shall be harmonized. The provisions with respect to remedies and penalties applicable to the North Carolina Sales and Use Tax Act, as contained in Articles 5 and 9 of Subchapter I of this Chapter, shall be applicable in like manner to the tax authorized to be levied and collected under this Article, to the extent that the same are not inconsistent with the provisions of this Article. History (1971, c. 77, s. 2; 1973, c. 476, s. 193; 2017-204, s. 2.9(f).) Editor's Note. - Session Laws 2017-204, s. 7.1, is a severability clause. Effect of Amendments. - Session Laws 2017-204, s. 2.9(f), effective August 11, 2017, substituted "Articles 5 and 9 of Subchapter I of this Chapter" for "Article 5 and of Article 9 of Subchapter 1, Chapter 105 of the General Statutes" throughout the section; and substituted "Article 5 of Subchapter I of this Chapter" for "G.S. 105-164.3" in the first sentence of the first paragraph. Legal Periodicals. - For survey of 1978 law on taxation, see 57 N.C.L. Rev. 1142 (1979).
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-474
What does North Carolina General Statutes § 105-474 cover?
Section 105-474 ("Definitions; construction of Article; remedies and penalties.") 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 § 105-474?
A common citation format is "North Carolina General Statutes § 105-474" (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 § 105-474 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.