North Carolina Administrative Code Title 17 — Revenue

17 NCAC 04C .1002

Refunds Only To Licensed Distributors

Official textreports.oah.state.nc.us14 subsections

# (a)

A distributor filing a refund claim pursuant to G.S. 105-113.21(b) shall file Form B-A-18.

# (b)

Form B-A-18 requires the following:

# (1)

the reporting period for the refund claim;

# (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)

the number of tax-paid cigarettes, designated by packs, returned to the manufacturer;

# (9)

any discount previously allowed under G.S. 105-113.21(a1);

# (10)

the refund due;

# (11)

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; and (12) an affidavit from the manufacturer stating the number of cigarettes returned to the manufacturer by the distributor requesting the refund.

# (c)

Only the licensed distributor who originally paid excise tax pursuant to G.S. 105-113.5 is eligible for the refund.

Last amended: Authority G.S. 105-113.21; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Readopted Eff. January 1, 2021.

Source: view the official text

In this chapter (40 sections)

Full table of contents →