North Carolina Administrative Code Title 17 — Revenue
17 NCAC 04C .2001
Definitions
# (a)
Certifying Manufacturer – Any manufacturer of vapor products or consumable products, as those terms are defined in G.S. 14-313(a), that submits an initial certification or annual certification renewal to the Secretary as required in G.S. 143B- 245 .11.
# (b)
Directory – A public listing on the Department's website, www.ncdor.gov, of certifying manufacturers whose initial certification or annual certification renewal have been submitted and approved by the Secretary.
# (c)
Initial Certification Fee – The initial certification fee of two thousand dollars ($2,000) as set by G.S. 143B-245.11(b)(2). The initial certification fee is per certifying manufacturer and is not based on the number of vapor products or consumable products submitted by the certifying manufacturer to the Department.
# (d)
Product Offered for Sale – Each unique vapor product name, consumable product name, or brand name along with the product code or stock-keeping unit (SKU) constitutes a separate product offered for sale in this State.
# (e)
Annual Renewal Fee – The annual certification renewal fee five hundred dollars ($500.00) as set by G.S. 143B-245.11(b)(2). The annual renewal fee is per certifying manufacturer and is not based on the number of vapor products or consumable products submitted by the certifying manufacturer to the Department.
# (f)
Vapor Product – As defined in G.S. 14-313(a)(5), shall apply to the manufacturer certification of vapor products and consumable products and the directory of vapor products and consumable products. The definition of vapor product found in G.S. 105-113.4(13a) shall not apply to the administration of the manufacturer certification and directory.
Source: view the official text
In this chapter (40 sections)
- 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
- 17-04c-1802 · Invoicing Requirements For Wholesale Dealers And Retail…
- 17-04c-1803 · Records Requirements For Wholesale Dealers And Retail…
- 17-04c-1901 · Identification And Location Required
- 17-04c-2001 · Definitions
- 17-04c-2002 · Directory
- 17-04c-2003 · Certification
- 17-04c-2004 · Annual Certification Renewal
- 17-04c-2005 · Material Changes To Certification
- 17-04c-2006 · Registered Agent
- 17-04d-0101 · General Definitions
- 17-04d-0102 · Product Definitions
- 17-04d-0201 · Instate Distributors
- 17-04d-0202 · Out-Of-State Distributors
- 17-04d-0203 · Retail Dealers
- 17-04d-0204 · General License Provisions
- 17-04d-0301 · General Liability
- 17-04d-0302 · Bottled (Closed Container) Soft Drink Rate
- 17-04d-0303 · Liquid Base Rate Illustrated
- 17-04d-0304 · Powder Rate
- 17-04d-0305 · Products Not Used In Manufacturing Process
- 17-04d-0401 · Domestic Use Versus Commercial Use
- 17-04d-0402 · Representative List
- 17-04d-0403 · Representative List Of Syrups And Bases