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 .1707 - PENALTIES FOR IMPROPER HANDLING OF DESIGNATED PRODUCT
Universal Citation: 17 NC Admin Code 04C .1707
Current through Register Vol. 39, No. 6, September 16, 2024
The tax liability plus penalties and interest will be held against the wholesaler's customer who sells other tobacco products designated exempt in a taxable transaction. Customers violating designation procedures are not entitled to the timely payment discount.
Authority
G.S.
105-113.37;
105-262;
Eff. June 1, 1992;
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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