North Carolina Administrative Code
Title 17 - REVENUE
Chapter 04 - LICENSE AND EXCISE TAX DIVISION
Subchapter C - TOBACCO PRODUCTS TAX
Section .1800 - REPORTS AND RECORDS REQUIRED OF WHOLESALE DEALERS AND RETAIL DEALERS
Section 04C .1803 - RECORDS REQUIREMENTS FOR WHOLESALE DEALERS AND RETAIL DEALERS
Universal Citation: 17 NC Admin Code 04C .1803
Current through Register Vol. 39, No. 6, September 16, 2024
Wholesale dealers and retail dealers maintaining records pursuant to G.S. 105-113.4G shall segregate records of other tobacco product sales that are exempt from the excise tax.
Authority
G.S.
105-113.4G;
105-262;
Eff. June 1, 1992;
Readopted
Eff. January 1, 2021.
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