Monthly Report For Resident Distributors

# (a)

Resident distributors filing a report pursuant to G.S. 105-113.18(1) shall file Form B-A-5 and Form B-A-7.

# (b)

Form B-A-5 requires the following:

# (1)

the reporting period for the report;

# (2)

information required by 17 NCAC 01C .0322(b);

# (3)

the distributor's legal name and mailing address;

# (4)

the trade name or doing-business-as name, if applicable;

# (5)

if the distributor elects to designate a contact person, the identity of a contact person, including his or her legal name, phone number, and fax number;

# (6)

the distributor's state of domicile;

# (7)

designation of whether the form is an amended form;

# (8)

an inventory of non-tax-paid cigarettes during the reporting period, designated by packs, including:

(A) the beginning inventory of non-tax-paid cigarettes possessed by the distributor on the first day of the reporting period;

(B) the number of non-tax-paid cigarettes sold to the distributor from a manufacturer, and the following information regarding these transactions to be included on Schedule C of the form: (i) the invoice date; (ii) the invoice number; (iii) the name and address of the person who sold the distributor cigarettes; and (iv) the amount of cigarettes sold to the distributor;

(C) the number of non-tax-paid cigarettes sold to the federal government, and the following information regarding these transactions to be included on Schedule B of the form: (i) the date cigarettes were sold; (ii) the name and address of the agency or instrumentality to whom cigarettes were sold; and (iii) the amount of cigarettes sold;

(D) the number of non-tax-paid cigarettes sold outside North Carolina, and the following information regarding these transactions to be included on Schedule I: (i) the date the cigarettes were shipped; (ii) the shipping method (such as distributor truck, common or contract carrier, parcel post, or customer truck); (iii) the name and address of the person to whom cigarettes were sold; (iv) the identification of cigarette brands from a nonparticipating manufacturer; and (v) the amount of cigarettes sold outside North Carolina;

(E) the number of non-tax-paid cigarettes returned to a manufacturer;

(F) other increases or decreases in non-tax paid inventory, with explanations provided with the form; and (G) the ending physical inventory of non-tax-paid cigarettes possessed by the distributor on the last day of the reporting period;

# (9)

an inventory of tax-paid cigarettes during the reporting period, designated by packs, and the following information to be included on Schedule D:

(A) the beginning inventory of tax-paid cigarettes possessed by the distributor on the first day of the reporting period;

(B) tax-paid cigarettes purchased or received from other sources, and the following information regarding these transactions to be included on Schedule E: (i) the invoice date; (ii) the invoice number; (iii) the name and address of the person who sold the distributor cigarettes; (iv) the amount of cigarettes sold; and (v) copies of all invoices containing the information listed in Rule .0903(c) of this Subchapter;

(C) non-tax-paid purchases that are paid with the submission of the form;

(D) other increases or decreases in tax paid inventory, with explanations provided with the form;

(E) the number of tax-paid cigarettes sold in North Carolina;

(F) the number of tax-paid cigarettes returned to the manufacturer; and (G) the ending physical inventory of tax-paid cigarettes possessed by the distributor on the last day of the reporting period;

# (10)

the excise tax due on non-tax-paid cigarettes;

# (11)

the discount under G.S. 105-113.21(a1), if applicable;

# (12)

penalty and interest due on non-tax paid cigarettes, if any, in accordance with G.S. 105-236 and G.S. 105-241.21;

# (13)

total payment due; and (14) for the person authorized to legally bind the distributor, his or her: (A) signature; (B) job title; (C) date of signature; and (D) affirmation that the form is accurate and complete.

# (c)

The distributor shall include a separate Schedule I for each state to which the distributor shipped cigarettes during the reporting period.

# (d)

When cigarettes are returned to a manufacturer, the distributor shall include the following information on Schedule J:

# (1)

the date the cigarettes were shipped;

# (2)

the shipping method (such as distributor truck, common or contract carrier, parcel post, or customer truck);

# (3)

the name and address of the manufacturer;

# (4)

the identification of cigarette brands from nonparticipating manufacturers;

# (5)

designating whether the cigarettes returned were non-tax paid cigarettes or tax-paid cigarettes; and (6) the total non-tax paid cigarettes and total tax-paid cigarettes returned to the manufacturer.

# (e)

Form B-A-5 shall be filed each month even if no cigarettes were sold, shipped, delivered, or otherwise disposed of during the reporting period.

# (f)

The Department may disallow any deduction for the distributor's failure to include information on a designated schedule.

# (g)

Form B-A-7 requires the following:

# (1)

the reporting period for the report;

# (2)

information required by 17 NCAC 01C .0322(b);

# (3)

the legal name and mailing address of the person filing the form;

# (4)

the trade name or doing-business-as name, if applicable;

# (5)

if the person filing the form elects to designate a contact person, the identity of a contact person, including his or her legal name, phone number, and fax number;

# (6)

designation of whether the form is an amended form;

# (7)

for all tax-paid products from nonparticipating manufacturers, the person filing the form shall include: (A) the brand name; (B) the number of tax-paid cigarettes, designated by packs; (C) the number of ounces of roll-your-own cigarette tobacco; (D) the name and address of the nonparticipating manufacturer; (E) the name and address of the person from whom the brand was purchased; and (F) the name and address of the first importer of foreign manufactured brands; and (8) for the person authorized to legally bind the person required to file the form, his or her: (A) signature; (B) job title; (C) date of signature; and (D) affirmation that the form is accurate and complete.

# (h)

Form B-A-7 shall be filed each month even if no tobacco products from nonparticipating manufacturers were sold, shipped, delivered, or otherwise disposed of in this State for the reporting period.

# (i)

Form B-A-7 shall be filed in duplicate.