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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 04E .0204

Out-Of-State Shipments Reporting

Official textreports.oah.state.nc.us

# (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. 105-113.81; 105-113.88; 105-262; Eff. February 1, 1976; Readopted Eff. January 1, 2021.

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In this chapter (40 sections)
  1. 17-04d-0902 · Report By Retailer
  2. 17-04d-0903 · Report By Dealer On Trains
  3. 17-04d-0904 · Report By Crown Manufacturers
  4. 17-04d-0905 · Report By Imprint Manufacturers
  5. 17-04d-0906 · Failure To File Timely Reports
  6. 17-04d-0907 · Discount For Timely Filing And Payment
  7. 17-04d-0908 · Invoicing Requirements
  8. 17-04d-0909 · Bond Requirements
  9. 17-04d-1001 · Liability Under G.S. 105-113.51(A)
  10. 17-04d-1002 · Secondary Liability
  11. 17-04d-1003 · Liability Under G.S. 105-113.51(B) - Soft Drink…
  12. 17-04e-0101 · Permit Required To Obtain License
  13. 17-04e-0102 · Application For License
  14. 17-04e-0103 · Penalty
  15. 17-04e-0104 · License Application Of Partnership
  16. 17-04e-0105 · Salesman For Proprietorship Operation
  17. 17-04e-0106 · License Not Transferable
  18. 17-04e-0201 · Filing Of Monthly Reports
  19. 17-04e-0202 · Examiner'S Report
  20. 17-04e-0203 · Separate Reports For Wines
  21. 17-04e-0204 · Out-Of-State Shipments Reporting
  22. 17-04e-0205 · Major Disaster Reporting
  23. 17-04e-0206 · Wholesaler Buying From Wholesaler
  24. 17-04e-0207 · Nonresident Beer Shipments
  25. 17-04e-0208 · Nonresident Wine Shipments
  26. 17-04e-0209 · Beer Or Wine To Employees And Guests
  27. 17-04e-0210 · Identical Tax Upon Domestic And Non-Domestic Wines
  28. 17-04e-0301 · Spoilage Or Destruction Of Nontaxpaid Beer Or Wine
  29. 17-04e-0302 · Spoilage Of Taxpaid Beer Or Wine
  30. 17-04e-0303 · Destruction Of Malt Beverages Or Wine When In Transit
  31. 17-04e-0304 · Destruction When Property Of Resident
  32. 17-04e-0401 · Insignia For Military Use Only Required
  33. 17-04e-0402 · Accounting For Beer And Wine Sales To Military
  34. 17-04e-0403 · Segregation Of Military From Civilian
  35. 17-04e-0501 · Exemption From Tax
  36. 17-04e-0502 · Receipts For Malt Beverages And Wine Delivered To…
  37. 17-04e-0601 · Bond Or Irrevocable Letter Of Credit Required Of…
  38. 17-04e-0602 · New Wholesaler Or Importer Bond
  39. 17-04e-0701 · Participants In Distribution
  40. 17-04e-0702 · Per Capita Basis
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