State Codes and Statutes
Statutes > North-carolina > Chapter_105 > GS_105-164_15Part 4. Reporting and Payment.
§ 105‑164.15. Secretaryshall provide forms.
The Secretary shall design,prepare, print and furnish to all retailers and wholesale merchants allnecessary forms for filing returns and instructions to insure a full collectionfrom retailers and wholesale merchants and an accounting for taxes due. But thefailure of any retailer or wholesale merchant to obtain or receive forms shallnot relieve such taxpayer from the payment of said tax at the time and in themanner herein provided. (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1998‑98,s. 50.)
