17 N.C. Admin. Code 4C.1702

Current through Register Vol. 39, No. 11, December 2, 2024

Section 04C .1702 - NO DELAYED OR DEFERRED TAX PAYMENT ALLOWED

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.

17 N.C. Admin. Code 04C .1702

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.

Authority G.S. 105-113.37; 105-262;
Eff. June 1, 1992.