17 N.C. Admin. Code 4E.0502

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

Section 04E .0502 - RECEIPTS FOR MALT BEVERAGES AND WINE DELIVERED TO OCEANGOING VESSELS

Receipt for delivery of non-tax-paid malt beverages and wine to oceangoing vessels shall be signed for by an authorized officer or agent of the vessel. The signed receipts must be retained by the wholesaler or importer for a period of three years.

17 N.C. Admin. Code 04E .0502

Authority G.S. 105-113.81; 105-262;
Eff. February 1, 1976;
Readopted Eff. January 1, 2021.

Authority G.S. 105-113.81; 105-262;
Eff. February 1, 1976.

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