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 .1702 - NO DELAYED OR DEFERRED TAX PAYMENT ALLOWED
Universal Citation: 17 NC Admin Code 04C .1702
Current through Register Vol. 39, No. 6, September 16, 2024
No wholesale dealer or retail dealer or customer of a wholesaler may delay payment of the tax due on other tobacco products by failing to pay tax on a sale that is not a designated sale or by overstating the quantity of other tobacco products that will be resold in an exempt transaction.
Authority
G.S.
105-113.37;
105-262;
Eff. June 1, 1992;
Pursuant to
G.S.
150B-21.3A, rule is necessary without substantive public interest Eff.
December 22, 2018.
Disclaimer: These regulations may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
