North Carolina Administrative Code Title 17 — Revenue

17 NCAC 04C .0205 — Distributor To Notify Manufacturer

It shall be the responsibility of each cigarette distributor to notify the cigarette manufacturers from whom non-tax-paid cigarettes are purchased or received of the cigarette distributor's license issued by the Secretary and of any subsequent changes to the license. SECTION .0300 - PURCHASE AND SALE OF DECAL STAMPS

Last amended: Authority G.S. 105-113.12; 105-113.13; 105-262; Eff. October 30, 1981; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.

Source: official text