17 N.C. Admin. Code 4C.0702

Current through Register Vol. 39, No. 9, November 1, 2024

Section 04C .0702 - EXCISE TAX LIABILITY FOR CIGARETTE INVENTORY

A distributor is liable for the tax upon any non-tax-paid cigarettes that are stolen or otherwise unaccounted for.

17 N.C. Admin. Code 04C .0702

Authority G.S. 105-113.5; 105-262;
Eff. February 1, 1976;
Amended Eff. January 1, 1994;
Readopted Eff. January 1, 2021.

Authority G.S. 105-113.5; 105-262;
Eff. February 1, 1976;
Amended Eff. January 1, 1994.

Readopted by North Carolina Register Volume 35, Issue 15, February 1, 2021 effective 1/1/2021.