North Carolina General Statutes 105-113.4H. Federal Constitution and statutes
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Terms Used In North Carolina General Statutes 105-113.4H
- Statute: A law passed by a legislature.
Any activities which this Article may purport to tax in violation of the Constitution of the United States or any federal statute are hereby expressly exempted from taxation under this Article. (1969, c. 1075, s. 2; recodified from N.C. Gen. Stat. § 105-113.8 by 2021-180, s. 42.13E(a).)