Versions of See prior versions of a law on LawServer 2024 North Carolina General Statutes 105-113.39B. (Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Payment of tax 2023 North Carolina General Statutes 105-113.39B. (Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Payment of tax 2022 North Carolina General Statutes 105-113.39B. Payment of tax. [Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date]