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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 04C .1705

Reporting Requirements

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-113.37; 105-262; Eff. June 1, 1992; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018; Expired Eff. November 1, 2025 pursuant to G.S. 150B-21.3A.

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In this chapter (40 sections)
  1. 17-04c-1003 · Mutilated But Identifiable Stamps
  2. 17-04c-1004 · Out-Of-State Shipments: No Refund
  3. 17-04c-1101 · Dealers On Trains
  4. 17-04c-1102 · Ocean-Going Vessels
  5. 17-04c-1201 · Identification Requirement For Each Machine
  6. 17-04c-1202 · Vending Machine Operators
  7. 17-04c-1203 · Distributors With Vending Machines
  8. 17-04c-1204 · Display Stamped Cigarettes In Machines
  9. 17-04c-1301 · Application Or Renewal Requirements For Wholesale…
  10. 17-04c-1401 · Invoice Requirement
  11. 17-04c-1402 · Sales To Licensed Dealers Only
  12. 17-04c-1403 · Manufacturers Acting As Retailer
  13. 17-04c-1501 · Primary Liability
  14. 17-04c-1601 · Exempt Sales Limited To Armed Forces And Their Dependents
  15. 17-04c-1602 · Deliveries To Armed Forces Exchange Services
  16. 17-04c-1603 · Sales Of Other Tobacco Products: By Others: Not Exempt
  17. 17-04c-1701 · Must Sell As Designated
  18. 17-04c-1702 · No Delayed Or Deferred Tax Payment Allowed
  19. 17-04c-1703 · Prior Written Notification Required From Nc Customers
  20. 17-04c-1704 · Invoicing Requirements
  21. 17-04c-1705 · Reporting Requirements
  22. 17-04c-1706 · Original Seller Not Liable For Tax
  23. 17-04c-1707 · Penalties For Improper Handling Of Designated Product
  24. 17-04c-1801 · Monthly Report For Wholesale Dealers And Retail Dealers
  25. 17-04c-1802 · Invoicing Requirements For Wholesale Dealers And Retail…
  26. 17-04c-1803 · Records Requirements For Wholesale Dealers And Retail…
  27. 17-04c-1901 · Identification And Location Required
  28. 17-04c-2001 · Definitions
  29. 17-04c-2002 · Directory
  30. 17-04c-2003 · Certification
  31. 17-04c-2004 · Annual Certification Renewal
  32. 17-04c-2005 · Material Changes To Certification
  33. 17-04c-2006 · Registered Agent
  34. 17-04d-0101 · General Definitions
  35. 17-04d-0102 · Product Definitions
  36. 17-04d-0201 · Instate Distributors
  37. 17-04d-0202 · Out-Of-State Distributors
  38. 17-04d-0203 · Retail Dealers
  39. 17-04d-0204 · General License Provisions
  40. 17-04d-0301 · General Liability
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