North Carolina Administrative Code
Title 17 - REVENUE
Chapter 04 - LICENSE AND EXCISE TAX DIVISION
Subchapter C - TOBACCO PRODUCTS TAX
Section .1700 - DESIGNATION OF EXEMPT SALES
- Section 04C .1701 - MUST SELL AS DESIGNATED
- Section 04C .1702 - NO DELAYED OR DEFERRED TAX PAYMENT ALLOWED
- Section 04C .1703 - PRIOR WRITTEN NOTIFICATION REQUIRED FROM NC CUSTOMERS
- Section 04C .1704 - INVOICING REQUIREMENTS
- Section 04C .1705 - REPORTING REQUIREMENTS
- Section 04C .1706 - ORIGINAL SELLER NOT LIABLE FOR TAX
- Section 04C .1707 - PENALTIES FOR IMPROPER HANDLING OF DESIGNATED PRODUCT
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