North Carolina Administrative Code
Title 17 - REVENUE
Chapter 04 - LICENSE AND EXCISE TAX DIVISION
Subchapter C - TOBACCO PRODUCTS TAX
Section .0200 - CIGARETTE DISTRIBUTOR'S LICENSE
Section 04C .0205 - DISTRIBUTOR TO NOTIFY MANUFACTURER
Universal Citation: 17 NC Admin Code 04C .0205
Current through Register Vol. 39, No. 6, September 16, 2024
It shall be the responsibility of each cigarette distributor to notify the cigarette manufacturers from whom non-tax-paid cigarettes are purchased or received of the cigarette distributor's license issued by the Secretary and of any subsequent changes to the license.
Authority
G.S.
105-113.12;
105-113.13;
105-262;
Eff. October 30, 1981;
Amended
Eff. January 1, 1994;
Pursuant to
G.S.
150B-21.3A, rule is necessary without substantive public interest Eff.
December 22, 2018.
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