North Carolina Administrative Code Title 17 — Revenue
17 NCAC 04C .1201
Identification Requirement For Each Machine
Official textreports.oah.state.nc.us
# (a)
Distributors, wholesalers or retail dealers owning, leasing, furnishing or operating cigarette vending machines shall affix to each such machine in a conspicuous place an identification sticker or device, which shall show the name, address and telephone number of the operator owning and placing such machine on location. The owner of the business wherein such machine is located shall also be responsible for seeing that such vending machine is so identified.
# (b)
No cigarette dispensing machine shall be allowed to operate in this state that does not have affixed thereto the identification required under G.S. 105-113.17.
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In this chapter (40 sections)
- 17-04c-0503 · Responsibility Of Purchaser
- 17-04c-0504 · Interstate Cigarette Sales; Licensure
- 17-04c-0505 · Limited Time To Affix Taxpaid Indicia (Stamps And…
- 17-04c-0601 · Sales To Licensed Distributors
- 17-04c-0602 · Invoice Requirement
- 17-04c-0603 · Tax On Complimentary Packs
- 17-04c-0604 · Manufacturer Acting As Distributor
- 17-04c-0701 · Distributor Responsible For Tax
- 17-04c-0702 · Excise Tax Liability For Cigarette Inventory
- 17-04c-0801 · Federal Government
- 17-04c-0901 · Monthly Report For Resident Distributors
- 17-04c-0902 · Monthly Report For Nonresident Distributors
- 17-04c-0903 · Invoicing Requirements For Distributors
- 17-04c-0904 · Record Requirements For Distributors
- 17-04c-1001 · Return Unused Stamps: No Transfer
- 17-04c-1002 · Refunds Only To Licensed Distributors
- 17-04c-1003 · Mutilated But Identifiable Stamps
- 17-04c-1004 · Out-Of-State Shipments: No Refund
- 17-04c-1101 · Dealers On Trains
- 17-04c-1102 · Ocean-Going Vessels
- 17-04c-1201 · Identification Requirement For Each Machine
- 17-04c-1202 · Vending Machine Operators
- 17-04c-1203 · Distributors With Vending Machines
- 17-04c-1204 · Display Stamped Cigarettes In Machines
- 17-04c-1301 · Application Or Renewal Requirements For Wholesale…
- 17-04c-1401 · Invoice Requirement
- 17-04c-1402 · Sales To Licensed Dealers Only
- 17-04c-1403 · Manufacturers Acting As Retailer
- 17-04c-1501 · Primary Liability
- 17-04c-1601 · Exempt Sales Limited To Armed Forces And Their Dependents
- 17-04c-1602 · Deliveries To Armed Forces Exchange Services
- 17-04c-1603 · Sales Of Other Tobacco Products: By Others: Not Exempt
- 17-04c-1701 · Must Sell As Designated
- 17-04c-1702 · No Delayed Or Deferred Tax Payment Allowed
- 17-04c-1703 · Prior Written Notification Required From Nc Customers
- 17-04c-1704 · Invoicing Requirements
- 17-04c-1705 · Reporting Requirements
- 17-04c-1706 · Original Seller Not Liable For Tax
- 17-04c-1707 · Penalties For Improper Handling Of Designated Product
- 17-04c-1801 · Monthly Report For Wholesale Dealers And Retail Dealers