North Carolina Administrative Code
Title 17 - REVENUE
Chapter 04 - LICENSE AND EXCISE TAX DIVISION
Subchapter C - TOBACCO PRODUCTS TAX
- Section .0100 - GENERAL PROVISIONS
- Section .0200 - CIGARETTE DISTRIBUTOR'S LICENSE
- Section .0300 - PURCHASE AND SALE OF DECAL STAMPS
- Section .0400 - PURCHASE AND SALE OF METER IMPRINT STAMPS
- Section .0500 - AFFIXATION OF STAMPS AND IMPRINTS
- Section .0600 - CIGARETTE MANUFACTURER
- Section .0700 - RECEIPT OF UNSTAMPED CIGARETTES
- Section .0800 - EXEMPTIONS
- Section .0900 - REPORTS AND RECORDS REQUIRED OF DISTRIBUTORS
- Section .1000 - REFUND
- Section .1100 - RAILROADS AND OCEAN-GOING VESSELS
- Section .1200 - CIGARETTE VENDING MACHINES
- Section .1300 - OTHER TOBACCO PRODUCTS LICENSES
- Section .1400 - MANUFACTURERS OF OTHER TOBACCO PRODUCTS
- Section .1500 - LIABILITY FOR OTHER TOBACCO PRODUCTS EXCISE TAX
- Section .1600 - MILITARY EXEMPT SALES
- Section .1700 - DESIGNATION OF EXEMPT SALES
- Section .1800 - REPORTS AND RECORDS REQUIRED OF WHOLESALE DEALERS AND RETAIL DEALERS
- Section .1900 - OTHER TOBACCO PRODUCTS VENDING MACHINES
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