North Carolina Administrative Code
Title 17 - REVENUE
Chapter 04 - LICENSE AND EXCISE TAX DIVISION
Subchapter C - TOBACCO PRODUCTS TAX
Section .0900 - REPORTS AND RECORDS REQUIRED OF DISTRIBUTORS
Section 04C .0902 - MONTHLY REPORT FOR NONRESIDENT DISTRIBUTORS

Universal Citation: 17 NC Admin Code 04C .0902

Current through Register Vol. 39, No. 6, September 16, 2024

(a) Nonresident distributors filing a report pursuant to G.S. 105-113.18 shall file Form B-A-6 and Form B-A-7. The requirements of Form B-A-7 are provided in 17 NCAC 04C .0901(g) through (i).

(b) Form B-A-6 requires the following:

(1) the reporting period for the report;

(2) information required by 17 NCAC 01C .0322(b);

(3) the distributor's legal name and mailing address;

(4) the trade name or doing-business-as name, if applicable;

(5) if the resident distributor elects to designate a contact person, the identity of a contact person, including his or her legal name, phone number, and fax number;

(6) the distributor's state of domicile;

(7) designation of whether the form is an amended form;

(8) the number of cigarettes sold, designated by packs, in North Carolina where excise tax is due;

(9) the excise tax due on non-tax-paid cigarettes;

(10) the discount under G.S. 105-113.21(a1), if applicable;

(11) penalty and interest due on non-tax paid cigarettes, if any, in accordance with G.S. 105-236 and G.S. 105-241.21;

(12) total payment due;

(13) for the person authorized to legally bind the distributor, his or her:
(A) signature;

(B) job title;

(C) date of signature; and

(D) affirmation that the form is accurate and complete; and

(14) an inventory of tax-paid cigarettes during the reporting period, designated by packs, including the following information on Schedule B of the Form:
(A) the beginning inventory of tax-paid cigarettes possessed by the distributor on the first day of the reporting period;

(B) the number of tax-paid cigarettes purchased or received from other sources, including the following information regarding these transactions to be included on Schedule C of the form:
(i) the invoice date;

(ii) the invoice number;

(iii) name and address from where the cigarettes were purchased or received;

(iv) the amount of cigarettes purchased or received; and

(v) copies of all invoices containing the information listed in Rule .0903(c) of this Subchapter;

(C) the number of tax-paid cigarettes sold in this State;

(D) the number of cigarettes returned to a manufacturer, including information regarding these transactions to be included on Schedule J as required by Rule .0901(d) of this Section;

(E) other increases or decreases in inventory, with explanations provided with the form;

(F) the ending inventory of tax-paid cigarettes possessed by the distributor on the last day of the reporting period; and

(G) the number of non-tax-paid cigarettes, designated by packs, sold to the federal government, including the following information regarding these transactions to be included on Schedule D of the form:
(i) the date the cigarettes were sold;

(ii) the name and address of the agency or instrumentality to whom cigarettes were sold; and

(iii) the amount of cigarettes sold.

(c) Form B-A-6 shall be filed each month even if no cigarettes were sold, shipped, delivered, or otherwise disposed of in North Carolina for the reporting period.

Authority G.S. 105-113.18; 105-262;
Eff. February 1, 1976;
Readopted Eff. January 1, 2021.

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