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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 04C .1403

Manufacturers Acting As Retailer

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-113.35; 105-113.37; 105 262; Eff. June 1, 1992; Amended Eff. January 1, 1994; Repealed Eff. January 1, 2021.

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In this chapter (40 sections)
  1. 17-04c-0701 · Distributor Responsible For Tax
  2. 17-04c-0702 · Excise Tax Liability For Cigarette Inventory
  3. 17-04c-0801 · Federal Government
  4. 17-04c-0901 · Monthly Report For Resident Distributors
  5. 17-04c-0902 · Monthly Report For Nonresident Distributors
  6. 17-04c-0903 · Invoicing Requirements For Distributors
  7. 17-04c-0904 · Record Requirements For Distributors
  8. 17-04c-1001 · Return Unused Stamps: No Transfer
  9. 17-04c-1002 · Refunds Only To Licensed Distributors
  10. 17-04c-1003 · Mutilated But Identifiable Stamps
  11. 17-04c-1004 · Out-Of-State Shipments: No Refund
  12. 17-04c-1101 · Dealers On Trains
  13. 17-04c-1102 · Ocean-Going Vessels
  14. 17-04c-1201 · Identification Requirement For Each Machine
  15. 17-04c-1202 · Vending Machine Operators
  16. 17-04c-1203 · Distributors With Vending Machines
  17. 17-04c-1204 · Display Stamped Cigarettes In Machines
  18. 17-04c-1301 · Application Or Renewal Requirements For Wholesale…
  19. 17-04c-1401 · Invoice Requirement
  20. 17-04c-1402 · Sales To Licensed Dealers Only
  21. 17-04c-1403 · Manufacturers Acting As Retailer
  22. 17-04c-1501 · Primary Liability
  23. 17-04c-1601 · Exempt Sales Limited To Armed Forces And Their Dependents
  24. 17-04c-1602 · Deliveries To Armed Forces Exchange Services
  25. 17-04c-1603 · Sales Of Other Tobacco Products: By Others: Not Exempt
  26. 17-04c-1701 · Must Sell As Designated
  27. 17-04c-1702 · No Delayed Or Deferred Tax Payment Allowed
  28. 17-04c-1703 · Prior Written Notification Required From Nc Customers
  29. 17-04c-1704 · Invoicing Requirements
  30. 17-04c-1705 · Reporting Requirements
  31. 17-04c-1706 · Original Seller Not Liable For Tax
  32. 17-04c-1707 · Penalties For Improper Handling Of Designated Product
  33. 17-04c-1801 · Monthly Report For Wholesale Dealers And Retail Dealers
  34. 17-04c-1802 · Invoicing Requirements For Wholesale Dealers And Retail…
  35. 17-04c-1803 · Records Requirements For Wholesale Dealers And Retail…
  36. 17-04c-1901 · Identification And Location Required
  37. 17-04c-2001 · Definitions
  38. 17-04c-2002 · Directory
  39. 17-04c-2003 · Certification
  40. 17-04c-2004 · Annual Certification Renewal
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