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The Dry-Cleaning Solvent Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina dry-cleaning solvent tax law. This bulletin does not cover all interpretations and applications of the dry-cleaning solvent tax law. Pursuant to G.S. § 105-264, it is the duty of the Secretary to interpret all laws administered by the Secretary. (Legislative changes effective after January 1, 2021 are not incorporated.)
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