North Carolina Administrative Code Title 17 — Revenue

17 NCAC 04C .0701 — Distributor Responsible For Tax

17 NCAC 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. SECTION .0800 - EXEMPTIONS

Last amended: Authority G.S. 105-113.10; 105-113.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. August 1, 2003. History Note: Authority G.S. 105-113.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Readopted Eff. January 1, 2021.

Source: official text