North Carolina Administrative Code Title 17 — Revenue

17 NCAC 04C .0904 — Record Requirements For Distributors

Distributors maintaining records pursuant to G.S. 105-113.4G shall segregate records of cigarette sales that are exempt from the excise tax. SECTION .1000 - REFUND

Last amended: Authority G.S. 105-113.4G; 105-262; Eff. January 1, 2021.

Source: official text