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This entry was published on 2014-09-22
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SECTION 1176
Cooperating sovereigns
Tax (TAX) CHAPTER 60, ARTICLE 28-B
§ 1176. Cooperating sovereigns. The agreement authorized by this
article is an accord among individual cooperating sovereigns in
furtherance of their governmental functions. The agreement provides a
mechanism among the member states to establish and maintain a
cooperative, simplified system for the application and administration of
sales and use taxes under the duly adopted law of each member state.