North Carolina Administrative Code Title 17 — Revenue

17 NCAC 04E .0203 — Separate Reports For Wines

17 NCAC 04E .0204 OUT-OF-STATE SHIPMENTS REPORTING (a) For all out-of-state shipments, resident wholesalers and importers shall maintain invoices, and if using a common carrier for shipment, bills of lading. (b) If delivered by using wholesaler's or importer's own mode of transportation, the wholesale or importer shall maintain the name, signature, and address of the person receiving malt beverages or wine from the wholesaler or importer.

Last amended: Authority G.S. 105-113.76; 105-113.80 through 105-113.83; 105-113.84; 105-113.89; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; April 1, 1986; July 1, 1984; March 14, 1980; September 20, 1977; Repealed Eff. July 1, 2000. History Note: Authority G.S. 105-113.81; 105-113.88; 105-262; Eff. February 1, 1976; Readopted Eff. January 1, 2021.

Source: official text