reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-164.29A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.29A - State government exemption process.

 105-164.29A. State government exemption process.(a) Application. - To be eligible for the exemption provided in G.S. 105-164.13(52), a State agency must obtain from the Department a sales tax exemption number. The application for exemption must be in the form required by the Secretary, be signed by the State agency's head, and contain any information required by the Secretary. The Secretary must assign a sales tax exemption number to a State agency that submits a proper application. This section does not apply to any of the following State agencies:(1) An occupational licensing board, as defined in G.S. 93B-1.(2) An entity listed in G.S. 105-164.14(c).(b) Liability. - A State agency that does not use the items purchased with its exemption number must pay the tax that should have been paid on the items purchased, plus interest calculated from the date the tax would otherwise have been paid.  (2003-431, s. 4; 2004-170, s. 22; 2016-5, s. 3.22(a).)
NC Gen Stat § 105-164.29B (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.29B - Information to counties and cities.

 105-164.29B. Information to counties and cities.The Secretary must give information on refunds of tax made under this Article to a designated county or city official within 30 days after the official makes a written request to the Secretary for the information. For a request made by a county official, the Secretary must give the official a list of each claimant that received a refund in the past 12 months of at least one thousand dollars ($1,000) of tax paid to the county. For a request made by a city official, the Secretary must give the official a list of each claimant that received a refund in the past 12 months of at least one thousand dollars ($1,000) of tax paid to all the counties in which the city is located. The list must include the name and address of each of these claimants and the amount of the refund received from each county covered by the request.A claimant that has received a refund under this Article of tax paid to a county must give information on the refund to a designated official of the county or a city located in the county. The claimant must give the information to the county or city official within 30 days after the official makes a written request to the claimant for the information. For a request by a county or city official, the claimant must give the official a copy of the request for the refund and any supporting documentation requested by the official to verify the request. If a claimant determines that a refund it has received under this Article is incorrect, the claimant must file an amended request for a refund.For purposes of this section, a designated county official is the chair of the board of county commissioners or a county official designated in a resolution adopted by the Board, and a designated city official is the mayor of the city or a city official designated in a resolution adopted by the city's governing board. Information given to a county or city official under this section is not a public record and may not be disclosed except as provided in G.S. 153A-148.1 or G.S. 160A-208.1.  (2010-166, s. 1.20.)
NC Gen Stat § 105-164.30 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.30 - Secretary or agent may examine books, etc.

 105-164.30. Secretary or agent may examine books, etc.For the purpose of enforcing the collection of the tax levied by this Article, the Secretary or his duly authorized agent is authorized to examine at all reasonable hours during the day the books, papers, records, documents or other data of all retailers or wholesale merchants bearing upon the correctness of any return or for the purpose of filing a return where none has been made as required by this Article, and may require the attendance of any person and take his testimony with respect to any such matter, with power to administer oaths to such person or persons. If any person summoned as a witness fails to obey any summons to appear before the Secretary or his authorized agent, or refuses to testify or answer any material question or to produce any book, record, paper, or other data when required to do so, the Secretary or his authorized agent shall report the failure or refusal to the Attorney General or the district solicitor, who shall thereupon institute proceedings in the superior court of the county where the witness resides to compel obedience to any summons of the Secretary or his authorized agent. Officers who serve summonses or subpoenas, and witnesses attending, shall receive like compensation as officers and witnesses in the superior courts, to be paid from the proper appropriation for the administration of this Article.In the event any retailer or wholesale merchant fails or refuses to permit the Secretary or his authorized agent to examine his books, papers, accounts, records, documents or other data, the Secretary may require the retailer or wholesale merchant to show cause before the superior court of the county in which said taxpayer resides or has its principal place of business as to why the books, records, papers, documents, or data should not be examined and the superior court shall have jurisdiction to enter an order requiring the production of all necessary books, records, papers, documents, or data and to punish for contempt any person who violates the order.  (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1998-98, s. 52; 2013-414, s. 1(g); 2016-5, s. 3.16.)
NC Gen Stat § 105-164.32 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.32 - Incorrect returns; estimate.

 105-164.32. Incorrect returns; estimate.If a retailer, a wholesale merchant, a facilitator, or a consumer fails to file a return and pay the tax due under this Article or files a grossly incorrect or false or fraudulent return, the Secretary must estimate the tax due and assess the retailer, the wholesale merchant, the facilitator, or the consumer based on the estimate.  (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 2001-414, s. 21; 2009-451, s. 27A.3(u); 2018-5, s. 38.5(p).)
NC Gen Stat § 105-164.37 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.37 - Bankruptcy, receivership, etc.

 105-164.37. Bankruptcy, receivership, etc.If any taxpayer subject to the provisions of this Article goes into bankruptcy, receivership or turns over his stock of merchandise by voluntary transfer to creditors, the tax liability under this Article shall constitute a prior lien upon such stock of merchandise and shall become subject to levy under execution and it shall be the duty of the transferee in any such case to retain the amount of the tax due from the first sales of such stock of merchandise and pay the same to the Secretary. (1957, c. 1340, s. 5; 1973, c. 476, s. 193.)
NC Gen Stat § 105-164.38 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.38 - Tax is a lien.

 105-164.38. Tax is a lien.(a) The tax imposed by this Article is a lien upon all personal property of any person who is required by this Article to obtain a certificate of registration to engage in business and who stops engaging in the business by transferring the business, transferring the stock of goods of the business, or going out of business. A person who stops engaging in business must file the return required by this Article within 30 days after transferring the business, transferring the stock of goods of the business, or going out of business.(b) Any person to whom the business or the stock of goods was transferred must withhold from the consideration paid for the business or stock of goods an amount sufficient to cover the taxes due until the person selling the business or stock of goods produces a statement from the Secretary showing that the taxes have been paid or that no taxes are due. If the person who buys a business or stock of goods fails to withhold an amount sufficient to cover the taxes and the taxes remain unpaid after the 30-day period allowed, the buyer is personally liable for the unpaid taxes to the extent of the greater of the following:(1) The consideration paid by the buyer for the business or the stock of goods.(2) The fair market value of the business or the stock of goods.(c) Assessment. - The period of limitations for assessing liability against the buyer of a business or the stock of goods of a business and for enforcing the lien against the property expires one year after the end of the period of limitations for assessment against the person who sold the business or the stock of goods. Except as otherwise provided in this section, the assessment procedures in Article 9 of this Chapter apply to a person who buys a business or the stock of goods of a business to the same extent as if the person had incurred the original tax liability. (1957, c. 1340, s. 5; 1963, c. 1169, s. 3; 1973, c. 476, s. 193; 1991, c. 690, s. 6; 1991 (Reg. Sess., 1992), c. 949, s. 2; 2000-140, s. 67(c); 2007-491, s. 20.)
NC Gen Stat § 105-164.39 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.39 - Attachment.

 105-164.39. Attachment.In the event any retailer or wholesale merchant is delinquent in the payment of the tax herein provided for, the Secretary may give notice of the amount of such delinquency by registered mail to all persons having in their possession or under their control any credits or other personal property belonging to such retailer or wholesale merchant or owing any debts to such taxpayer at the time of the receipt by them of such notice and thereafter any person so notified shall neither transfer nor make any other disposition of such credits, other personal property or debts until the Secretary shall have consented to a transfer or disposition or until 30 days shall have elapsed from and after the receipt of such notice. All persons so notified must within five days after receipt of such notice advise the Secretary of any and all such credits, other personal property or debts in their possession, under their control or owing by them as the case may be. The remedy provided by this section shall be cumulative and optional and in addition to all other remedies now provided by law for the collection of taxes due the State. (1957, c. 1340, s. 5; 1973, c. 476, s. 193.)
NC Gen Stat § 105-164.40 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.40 - Jeopardy assessment.

 105-164.40. Jeopardy assessment.If the Secretary is of the opinion that the collection of any tax or any amount of tax required to be collected and paid to the State under this Article will be jeopardized by delay, he shall make an assessment of the tax or amount of tax required to be collected and shall mail or issue a notice of such assessment to the taxpayer together with a demand for immediate payment of the tax or of the deficiency in tax declared to be in jeopardy including interest and penalties. In the case of a tax for a current period, the Secretary may declare the taxable period of the taxpayer immediately terminated and shall cause notice of such finding and declaration to be mailed or issued to the taxpayer together with a demand for immediate payment of the tax based on the period declared terminated and such tax shall be immediately due and payable, whether or not the time otherwise allowed by law for filing a return and paying the tax has expired. Assessments provided for in this section shall be immediately due and payable and proceedings for the collection shall commence at once and if any such tax, penalty or interest is not paid upon demand of the Secretary, he shall forthwith cause a levy to be made on the property of the taxpayer or, in his discretion the Secretary may require the taxpayer to file such indemnity bond as in his judgment may be sufficient to protect the interest of the State. (1957, c. 1340, s. 5; 1973, c. 476, s. 193.)
NC Gen Stat § 105-164.42A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.42A - Short title.

 105-164.42A. Short title.This Part is the "Uniform Sales and Use Tax Administration Act" and may be cited by that name. (2001-347, s. 1.3; 2005-276, s. 33.31.)
NC Gen Stat § 105-164.42B (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.42B - Definitions.

 105-164.42B. Definitions.The following definitions apply in this Part:(1) Agreement. - Streamlined Agreement, as defined in G.S. 105-164.3.(2) Certified automated system. - Software certified jointly by the states that are signatories to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.(3) Certified service provider. - An agent certified jointly by the states that are signatories to the Agreement to perform all of the seller's sales tax functions.(4) Member state. - A state that has entered into the Agreement.(5) Person. - Defined in G.S. 105-228.90.(6) Sales tax. - The tax levied in G.S. 105-164.4.(7) Seller. - A person making sales, leases, or rentals of personal property or services.(8) State. - The term "this State" means the State of North Carolina. Otherwise, the term "state" means any state of the United States and the District of Columbia.(9) Use tax. - The tax levied in G.S. 105-164.6. (2001-347, s. 1.3; 2005-276, ss. 33.16, 33.31.)
NC Gen Stat § 105-164.42C (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.42C - Authority to enter Agreement.

 105-164.42C. Authority to enter Agreement.The Secretary is authorized to enter into the Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. The Secretary may act jointly with other member states to establish standards for certification of a certified service provider and a certified automated system and to establish performance standards for multistate sellers.The Secretary is authorized to represent this State before the other member states. The Secretary may take any other actions reasonably required to implement this Part, including the joint procurement with other member states of goods and services in furtherance of the Agreement. (2001-347, s. 1.3; 2005-276, s. 33.31.)
NC Gen Stat § 105-164.42D (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.42D - Relationship to North Carolina law.

 105-164.42D. Relationship to North Carolina law.No provision of the Agreement authorized by this Part invalidates or amends any provision of the law of this State. Adoption of the Agreement by this State does not amend or modify any law of this State. Implementation of a condition of the Agreement in this State must be made pursuant to an act of the General Assembly.  (2001-347, s. 1.3; 2005-276, s. 33.31.)
NC Gen Stat § 105-164.42E (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.42E - Agreement requirements.

 105-164.42E. Agreement requirements.The Secretary may not enter into the Agreement unless the Agreement requires each state to abide by the following requirements:(1) Uniform state rate. - The Agreement must set restrictions to achieve more uniform state rates through the following:a. Limiting the number of state rates.b. Limiting maximums on the amount of state tax that is due on a transaction.c. Limiting thresholds on the application of a state tax.(2) Uniform standards. - The Agreement must establish uniform standards for all of the following:a. The sourcing of transactions to taxing jurisdictions.b. The administration of exempt sales.c. The allowances a seller can take for bad debts.d. Sales and use tax returns and remittances.(3) Uniform definitions. - The Agreement must require states to develop and adopt uniform definitions of sales and use tax terms. The definitions must enable a state to preserve its ability to make policy choices not inconsistent with the uniform definitions.(4) Central registration. - The Agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.(5) No nexus attribution. - The Agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.(6) Local sales and use taxes. - The Agreement must provide for reduction of the burdens of complying with local sales and use taxes through one or more of the following:a. Restricting variances between the state and local tax bases.b. Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions.c. Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes.d. Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.(7) Monetary allowances. - The Agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.(8) State compliance. - The Agreement must require each state to certify compliance with the terms of the Agreement before becoming a member and to maintain compliance, under the laws of the member state, with all provisions of the Agreement while a member.(9) Consumer privacy. - The Agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information. (2001-347, s. 1.3; 2005-276, s. 33.31.)
NC Gen Stat § 105-164.42F (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.42F - Cooperating sovereigns.

 105-164.42F. Cooperating sovereigns.The Agreement authorized by this Part is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the laws of each member state. (2001-347, s. 1.3; 2005-276, s. 33.31.)
NC Gen Stat § 105-164.42G (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.42G - Effect of Agreement.

 105-164.42G. Effect of Agreement.Entry of this State into the Agreement does not create a cause of action or a defense to an action. No person may challenge any action or inaction by a department, agency, or other instrumentality of this State, or a political subdivision of this State, on the ground that the action or inaction is inconsistent with the Agreement. No law of this State, or its application, may be declared invalid on the ground that the provision or application is inconsistent with the Agreement. (2001-347, s. 1.3; 2005-276, s. 33.31.)
NC Gen Stat § 105-164.42H (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.42H - Certification of certified automated system and effect of certification.

 105-164.42H. Certification of certified automated system and effect of certification.(a) Certification. - The Secretary may certify a software program as a certified automated system if the Secretary determines that the program correctly determines all of the following and that the software can generate reports and returns required by the Secretary:(1) The applicable combined State and local sales and use tax rate for a sale, based on the sourcing principles in G.S. 105-164.4B.(2) Whether or not an item is exempt from tax, based on a uniform product code or another method.(3) Repealed by Session Laws 2006-33, s. 12, effective June 1, 2006.(4) The amount of tax to be remitted for each taxpayer for a reporting period.(5) Any other issue necessary for the application or calculation of sales and use tax due.(b) Liability. - A seller may choose to use a certified automated system in performing its sales tax administration functions. A seller that uses a certified automated system is liable for sales and use taxes due on transactions it processes using the certified automated system except for underpayments of tax attributable to errors in the functioning of the system. A person that provides a certified automated system is responsible for the proper functioning of that system and is liable for underpayments of tax attributable to errors in the functioning of the system. (2000-120, s. 2; 2001-347, ss. 1.1, 1.3; 2005-276, s. 33.31; 2006-33, s. 12.)
NC Gen Stat § 105-164.42J (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.42J - Performance standard for multistate seller.

 105-164.42J. Performance standard for multistate seller.The Secretary may establish a performance standard for a seller that is engaged in business in this State and at least 10 other states and has developed a proprietary system to determine the amount of sales and use taxes due on transactions. A seller that enters into an agreement with the Secretary that establishes a performance standard for that system is liable for the failure of the system to meet the performance standard. (2001-347, s. 1.3; 2005-276, s. 33.31.)
NC Gen Stat § 105-164.42K (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.42K - Registration and effect of registration.

 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:(1) 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.(2) When the seller registered, the seller had not received a letter from the Department notifying the seller of an audit.(3) The seller continues to be registered under the Agreement and to remit tax to the State for at least 36 months. (2005-276, s. 33.17.)