Expands GS 14-404 to authorize a sheriff to issue a pistol purchase permit to a resident of any contiguous county if existing criteria of resident applicants are met. Allows the sheriff to decline to issue a permit to a resident of a contiguous county for any reason not prohibited by law. Requires written notice within seven days of refusal and a statement of reason(s), which can be solely because the applicant is not a county resident. 

Amends GS 14-402 to allow the sale or transfer and the purchase or receipt of a pistol to a purchaser or receiver who has obtained a license or permit from the sheriff of any county contiguous to the county in which the purchaser or receiver resides. 

Applies to offenses committed on or after December 1, 2021, and permit applications received after December 1, 2021.