Monthly Report For Nonresident Distributors

# (a)

Nonresident distributors filing a report pursuant to G.S. 105-113.18 shall file Form B-A-6 and Form B-A-7. The requirements of Form B-A-7 are provided in 17 NCAC 04C .0901(g) through (i).

# (b)

Form B-A-6 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 resident 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)

the number of cigarettes sold, designated by packs, in North Carolina where excise tax is due;

# (9)

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

# (10)

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

# (11)

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

# (12)

total payment due;

# (13)

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; and (14) an inventory of tax-paid cigarettes during the reporting period, designated by packs, including the following information on Schedule B of the Form:

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

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

(C) the number of tax-paid cigarettes sold in this State;

(D) the number of cigarettes returned to a manufacturer, including information regarding these transactions to be included on Schedule J as required by Rule .0901(d) of this Section;

(E) other increases or decreases in inventory, with explanations provided with the form;

(F) the ending inventory of tax-paid cigarettes possessed by the distributor on the last day of the reporting period; and (G) the number of non-tax-paid cigarettes, designated by packs, sold to the federal government, including the following information regarding these transactions to be included on Schedule D of the form: (i) the date the 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.

# (c)

Form B-A-6 shall be filed each month even if no cigarettes were sold, shipped, delivered, or otherwise disposed of in North Carolina for the reporting period.