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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 04C .1803

Records Requirements For Wholesale Dealers And Retail Dealers

Official textreports.oah.state.nc.us

Wholesale dealers and retail dealers maintaining records pursuant to G.S. 105-113.4G shall segregate records of other tobacco product sales that are exempt from the excise tax.

Last amended: Authority G.S. 105-113.4G; 105-262; Eff. June 1, 1992; Readopted Eff. January 1, 2021.

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In this chapter (40 sections)
  1. 17-04c-1202 · Vending Machine Operators
  2. 17-04c-1203 · Distributors With Vending Machines
  3. 17-04c-1204 · Display Stamped Cigarettes In Machines
  4. 17-04c-1301 · Application Or Renewal Requirements For Wholesale…
  5. 17-04c-1401 · Invoice Requirement
  6. 17-04c-1402 · Sales To Licensed Dealers Only
  7. 17-04c-1403 · Manufacturers Acting As Retailer
  8. 17-04c-1501 · Primary Liability
  9. 17-04c-1601 · Exempt Sales Limited To Armed Forces And Their Dependents
  10. 17-04c-1602 · Deliveries To Armed Forces Exchange Services
  11. 17-04c-1603 · Sales Of Other Tobacco Products: By Others: Not Exempt
  12. 17-04c-1701 · Must Sell As Designated
  13. 17-04c-1702 · No Delayed Or Deferred Tax Payment Allowed
  14. 17-04c-1703 · Prior Written Notification Required From Nc Customers
  15. 17-04c-1704 · Invoicing Requirements
  16. 17-04c-1705 · Reporting Requirements
  17. 17-04c-1706 · Original Seller Not Liable For Tax
  18. 17-04c-1707 · Penalties For Improper Handling Of Designated Product
  19. 17-04c-1801 · Monthly Report For Wholesale Dealers And Retail Dealers
  20. 17-04c-1802 · Invoicing Requirements For Wholesale Dealers And Retail…
  21. 17-04c-1803 · Records Requirements For Wholesale Dealers And Retail…
  22. 17-04c-1901 · Identification And Location Required
  23. 17-04c-2001 · Definitions
  24. 17-04c-2002 · Directory
  25. 17-04c-2003 · Certification
  26. 17-04c-2004 · Annual Certification Renewal
  27. 17-04c-2005 · Material Changes To Certification
  28. 17-04c-2006 · Registered Agent
  29. 17-04d-0101 · General Definitions
  30. 17-04d-0102 · Product Definitions
  31. 17-04d-0201 · Instate Distributors
  32. 17-04d-0202 · Out-Of-State Distributors
  33. 17-04d-0203 · Retail Dealers
  34. 17-04d-0204 · General License Provisions
  35. 17-04d-0301 · General Liability
  36. 17-04d-0302 · Bottled (Closed Container) Soft Drink Rate
  37. 17-04d-0303 · Liquid Base Rate Illustrated
  38. 17-04d-0304 · Powder Rate
  39. 17-04d-0305 · Products Not Used In Manufacturing Process
  40. 17-04d-0401 · Domestic Use Versus Commercial Use
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