Codified Laws

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The Get Chapter button can be used to load a complete chapter of the statutes. This function requires a title and a chapter number. Examples: 1-1, 57A-1, 1-3



10-45C-1      Definitions.
10-45C-2      Legislative findings.
10-45C-3      Authority to enter agreement.
10-45C-4      Relationship to state law.
10-45C-5      Agreement requirements.
10-45C-6      Cooperating sovereigns.
10-45C-7      Seller and third party liability.
10-45C-8      Short title.
10-45C-9      Seller registering to collect sales and use tax not liable for uncollected tax--Exception.
10-45C-10      Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.
10-45C-11      Provisions not applicable to matters relating to unresolved audits or paid taxes.
10-45C-12      Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations.
10-45C-13      Provisions applicable to taxes due from seller in capacity as seller.
10-45C-14, 10-45C-15. Repealed.
10-45C-16      Repealed.

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