North Carolina Code § 159B-31

Legislative consent to the application of laws of other states.
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Legislative consent is hereby given
(1) To the application of the laws of other states with respect to taxation, payments in lieu of taxes, and the assessment thereof, to any municipality or joint agency created pursuant to this Chapter, which has acquired or has an interest in a project, real or personal, situated without the State, or which owns or operates a project without the State pursuant to this Chapter, and
(2) To the application of regulatory and other laws of other states and of the United States to any municipality or joint agency which owns or operates a project without the State.

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