North Carolina Code § 105-187.70

Department to comply with Part 10 of Article 15 of Chapter 143B of the General Statutes.
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The Department of Revenue shall comply with the provisions of Part 10 of Article 15 of Chapter 143B of the General Statutes to receive and transfer to the 911 Fund the 911 service charge for prepaid wireless telecommunications service collected on retail transactions occurring in this State.

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