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North Carolina Administrative Code (Last Updated: November 13, 2014) |
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TITLE 17. REVENUE |
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CHAPTER 04. LICENSE AND EXCISE TAX DIVISION |
| SUBCHAPTER A. DIVISIONAL RULES |
| 17 NCAC 04A .0101-.0108. REPEALED |
| SUBCHAPTER B. LICENSE TAXES |
| 17 NCAC 04B .0101. SEPARATE LICENSE [REPEALED] |
| 17 NCAC 04B .0102. TRANSFER FEE [REPEALED] |
| 17 NCAC 04B .0103. SEASONAL BUSINESS [REPEALED] |
| 17 NCAC 04B .0104-.0107. REPEALED |
| 17 NCAC 04B .0108. INDIAN RESERVATIONS [REPEALED] |
| 17 NCAC 04B .0109. MAIL‑ORDER BUSINESS [REPEALED] |
| 17 NCAC 04B .0110. LOCATION WITHIN MILE OF TWO CITIES [REPEALED] |
| 17 NCAC 04B .0201-.0202. REPEALED |
| 17 NCAC 04B .0203. PART TIME [REPEALED] |
| 17 NCAC 04B .0301. NOT PRORATED [REPEALED] |
| 17 NCAC 04B .0302. COMPUTATION AND PAYMENT OF AMUSEMENT GROSS RECEIPTS TAXES |
| 17 NCAC 04B .0303. MEMBERSHIP ADMITTANCE FEE |
| 17 NCAC 04B .0304. FOOD AND ENTERTAINMENT |
| 17 NCAC 04B .0305. DANCES AND ATHLETIC CONTESTS [REPEALED] |
| 17 NCAC 04B .0306. CIVIC ORGANIZATION AMUSEMENTS |
| 17 NCAC 04B .0307. INDIAN RESERVATION [REPEALED] |
| 17 NCAC 04B .0308. DRAG STRIPS AND GO-CART RACES |
| 17 NCAC 04B .0309. GO‑CART RACES [REPEALED] |
| 17 NCAC 04B .0310. FISHING PIERS |
| 17 NCAC 04B .0311. HORSE AND DOG SHOWS |
| 17 NCAC 04B .0312. RATTLESNAKE MILKINGS |
| 17 NCAC 04B .0313. AGRICULTURAL FAIRS [REPEALED] |
| 17 NCAC 04B .0401-.0402. REPEALED |
| 17 NCAC 04B .0403. REPORT OF GROSS RECEIPTS TAX [REPEALED] |
| 17 NCAC 04B .0404. DETERMINING NUMBER OF VEHICLES [REPEALED] |
| 17 NCAC 04B .0405. EXPECTED CONTRIBUTION [REPEALED] |
| 17 NCAC 04B .0501. LOCATION AND DATE [REPEALED] |
| 17 NCAC 04B .0502. NOT PRORATED [REPEALED] |
| 17 NCAC 04B .0503. REPORT OF GROSS RECEIPTS TAX [REPEALED] |
| 17 NCAC 04B .0504. AGRICULTURAL FAIRS |
| 17 NCAC 04B .0505. NO ADDITIONAL PRIVILEGE LICENSES [REPEALED] |
| 17 NCAC 04B .0601. GROSS RECEIPTS OF $1,000 OR LESS [REPEALED] |
| 17 NCAC 04B .0602. APPRAISALS ONLY [REPEALED] |
| 17 NCAC 04B .0603. INDEPENDENT BOOKKEEPING |
| 17 NCAC 04B .0604. CPA'S: NOT A REGULATORY LICENSE |
| 17 NCAC 04B .0605. DRAFTSMAN |
| 17 NCAC 04B .0606. GRAVE PLOTS |
| 17 NCAC 04B .0607. LAND SURVEYOR |
| 17 NCAC 04B .0608. MASSEURS OR MASSEUSES |
| 17 NCAC 04B .0609. OPTICIAN |
| 17 NCAC 04B .0610. PHYSICAL THERAPIST |
| 17 NCAC 04B .0611. PRACTICING PHYSICIANS |
| 17 NCAC 04B .0612. GOVERNMENT PHYSICIANS |
| 17 NCAC 04B .0613. PHYSICIAN: CONSULTANT ON LAB EXAM [REPEALED] |
| 17 NCAC 04B .0614. PSYCHOLOGIST |
| 17 NCAC 04B .0615. SUSPENSION OF PROFESSIONAL LICENSES [REPEALED] |
| 17 NCAC 04B .0701-.0702. REPEALED |
| 17 NCAC 04B .0801. SINGLE DELIVERIES OF 100 POUNDS OR LESS [REPEALED] |
| 17 NCAC 04B .0802. SOLICITING WITHOUT PROFIT [REPEALED] |
| 17 NCAC 04B .0901-.0902. REPEALED |
| 17 NCAC 04B .1001-.1003. REPEALED |
| 17 NCAC 04B .1101. APPLICABILITY OF LICENSE TO ANOTHER [REPEALED] |
| 17 NCAC 04B .1102. SMALL TWO‑WHEEL VEHICLE |
| 17 NCAC 04B .1201. BURNERS USING PETROLEUM GAS [REPEALED] |
| 17 NCAC 04B .1202. BOTTLER SELLING DRINK DISPENSERS |
| 17 NCAC 04B .1203. NOT SPECIFICALLY MENTIONED |
| 17 NCAC 04B .1204-.1206. REPEALED |
| 17 NCAC 04B .1207-.1208. REPEALED |
| 17 NCAC 04B .1301. PRODUCTS OF THE DAIRY [REPEALED] |
| 17 NCAC 04B .1302. ICES [REPEALED] |
| 17 NCAC 04B .1303. FLEA MARKET [REPEALED] |
| 17 NCAC 04B .1304. NOT PRORATED NOR TRANSFERABLE [REPEALED] |
| 17 NCAC 04B .1305. OTHER APPLICABLE LICENSES DUE [REPEALED] |
| 17 NCAC 04B .1306. PEDDLING BY FOOT VS PEDDLING BY VEHICLE [REPEALED] |
| 17 NCAC 04B .1307. FISH EXEMPTION [REPEALED] |
| 17 NCAC 04B .1308. LICENSE PROCUREMENT AND DISPLAY [REPEALED] |
| 17 NCAC 04B .1309. INFORMATION TO REVENUE DEPARTMENT [REPEALED] |
| 17 NCAC 04B .1401-.1407. REPEALED |
| 17 NCAC 04B .1501. LIABILITY [REPEALED] |
| 17 NCAC 04B .1502. REPORT OF FINANCIAL STANDING [REPEALED] |
| 17 NCAC 04B .1601-.1602. REPEALED |
| 17 NCAC 04B .1701. AMERICAN VS EUROPEAN PLAN [REPEALED] |
| 17 NCAC 04B .1702. SEASONAL RATE [REPEALED] |
| 17 NCAC 04B .1703-.1706. REPEALED |
| 17 NCAC 04B .1707. PRIVATE RESIDENCES OR COTTAGES [REPEALED] |
| 17 NCAC 04B .1708. GOVERNMENT CAMPGROUNDS |
| 17 NCAC 04B .1709. HOTELS CHARGING ADMISSION TO ENTERTAINMENT [REPEALED] |
| 17 NCAC 04B .1801. SANDWICH VENDING MACHINES [REPEALED] |
| 17 NCAC 04B .1802. APPLICABILITY OF LICENSE TO ANOTHER [REPEALED] |
| 17 NCAC 04B .1803-.1806. REPEALED |
| 17 NCAC 04B .1807-.1810. REPEALED |
| 17 NCAC 04B .1811. FOOD SERVICE OPERATION OF VENDING MACHINE OPERATOR [REPEALED] |
| 17 NCAC 04B .1901. TABLE MEASUREMENT [REPEALED] |
| 17 NCAC 04B .1902. COLLEGE UNION |
| 17 NCAC 04B .2001. OPERATOR'S LICENSE [REPEALED] |
| 17 NCAC 04B .2002. COIN‑OPERATED RADIO OR TELEVISION [REPEALED] |
| 17 NCAC 04B .2003. SEMIANNUAL INFORMATIONAL REPORT [REPEALED] |
| 17 NCAC 04B .2101-.2102. REPEALED |
| 17 NCAC 04B .2103. SEMIANNUAL INFORMATIONAL REPORT [REPEALED] |
| 17 NCAC 04B .2104. APPLICATION FOR REPLACEMENT LICENSE [REPEALED] |
| 17 NCAC 04B .2105. NO LOCATION LICENSE WHEN GROSS RECEIPTS DUE [REPEALED] |
| 17 NCAC 04B .2106. OPERATOR OF CLOSED CONTAINER WITH FIVE DISPENSERS [REPEALED] |
| 17 NCAC 04B .2107. APPLYING LICENSE TO ANOTHER [REPEALED] |
| 17 NCAC 04B .2108. FEDERAL GOVERNMENT |
| 17 NCAC 04B .2109. NATIONAL BANK [REPEALED] |
| 17 NCAC 04B .2110. STATE GOVERNMENT |
| 17 NCAC 04B .2111. CREDIT UNIONS |
| 17 NCAC 04B .2112. SCHOOL LUNCHROOM |
| 17 NCAC 04B .2113-.2114. REPEALED |
| 17 NCAC 04B .2115. COIN‑OPERATED GAS PUMPS [REPEALED] |
| 17 NCAC 04B .2116. PHOTOSTAT AND PHOTOGRAPH MACHINES [REPEALED] |
| 17 NCAC 04B .2117. DUAL PURPOSE VENDING MACHINE [REPEALED] |
| 17 NCAC 04B .2201. ONE LICENSE FOR OTHER GAMES [REPEALED] |
| 17 NCAC 04B .2202. GOVERNMENTAL ACTIVITY |
| 17 NCAC 04B .2203. NONPROFIT PRIVATE CLUBS |
| 17 NCAC 04B .2204. SHUFFLEBOARD: PINBALL AND BOWLING MACHINES |
| 17 NCAC 04B .2205. SKI SLOPES: ICE SKATING AND ROLLER RINKS |
| 17 NCAC 04B .2206. ARCHERY RANGES [REPEALED] |
| 17 NCAC 04B .2207. SEVERAL OPERATORS AT ONE LOCATION |
| 17 NCAC 04B .2208. AMUSEMENT CENTER [REPEALED] |
| 17 NCAC 04B .2209. ELECTRONIC VIDEO GAMES [REPEALED] |
| 17 NCAC 04B .2301. INDIVIDUAL EMPLOYING ONE PERSON [REPEALED] |
| 17 NCAC 04B .2302-.2303. REPEALED |
| 17 NCAC 04B .2401-.2402. REPEALED |
| 17 NCAC 04B .2501-.2502. REPEALED |
| 17 NCAC 04B .2601. APPLICABILITY OF LICENSE TO ANOTHER [REPEALED] |
| 17 NCAC 04B .2602. PRISON CAMPS |
| 17 NCAC 04B .2603. VETERANS CLUBS |
| 17 NCAC 04B .2604. COMMISSARY |
| 17 NCAC 04B .2605. MUNICIPALITY |
| 17 NCAC 04B .2606. DISPENSER OPERATOR NOT LIABLE [REPEALED] |
| 17 NCAC 04B .2701-.2703. REPEALED |
| 17 NCAC 04B .2801. FREE RECORD WITH PURCHASE OF MERCHANDISE |
| 17 NCAC 04B .2802. FLASHLIGHT BATTERIES |
| 17 NCAC 04B .2803. MUSICAL TAPES [REPEALED] |
| 17 NCAC 04B .2804. SHORTWAVE RADIOS |
| 17 NCAC 04B .2901. LIEN IN THIS STATE [REPEALED] |
| 17 NCAC 04B .2902. LIABILITY FOR DIRECT LOANS |
| 17 NCAC 04B .2903. QUARTERLY RETURN |
| 17 NCAC 04B .2904. TOTAL FACE VALUE |
| 17 NCAC 04B .2905. NONRESIDENT ENGAGED IN BUSINESS |
| 17 NCAC 04B .3001-.3002. REPEALED |
| 17 NCAC 04B .3003. SHIRTS OR UNIFORMS [REPEALED] |
| 17 NCAC 04B .3004. INDUSTRIAL RAGS AND WIPERS [REPEALED] |
| 17 NCAC 04B .3005. HOME‑SIZE MACHINES [REPEALED] |
| 17 NCAC 04B .3006. DIAPER SERVICES [REPEALED] |
| 17 NCAC 04B .3007. APARTMENT OWNER EXEMPTION [REPEALED] |
| 17 NCAC 04B .3101-.3102. REPEALED |
| 17 NCAC 04B .3201-.3203. REPEALED |
| 17 NCAC 04B .3301. REAL ESTATE LOANS: LOANING OWN FUNDS |
| 17 NCAC 04B .3302. REAL ESTATE LOANS: PERSONAL PROPERTY COLLATERAL |
| 17 NCAC 04B .3401-.3404. REPEALED |
| 17 NCAC 04B .3405. CITY‑WIDE LICENSE [REPEALED] |
| 17 NCAC 04B .3406-.3408. REPEALED |
| 17 NCAC 04B .3409-.3412. REPEALED |
| 17 NCAC 04B .3413-.3414. REPEALED |
| 17 NCAC 04B .3501-.3502. REPEALED |
| 17 NCAC 04B .3601-.3602. REPEALED |
| 17 NCAC 04B .3701. AIR CONDITIONING TAXABLE UNDER G.S. 105‑54 [REPEALED] |
| 17 NCAC 04B .3702. ONE LICENSE COVERS ALL ACTIVITIES LISTED [REPEALED] |
| 17 NCAC 04B .3703. ONE‑HALF RATE [REPEALED] |
| 17 NCAC 04B .3704. STRUCTURES SUPPORTING ELECTRICAL FIXTURES [REPEALED] |
| 17 NCAC 04B .3801-.3802. REPEALED |
| 17 NCAC 04B .3901. RETAIL LICENSE [REPEALED] |
| 17 NCAC 04B .3902. ICE CREAM DEFINED FOR THIS SECTION [REPEALED] |
| 17 NCAC 04B .3903. MOBILE UNITS [REPEALED] |
| 17 NCAC 04B .4001. ABC STORES [REPEALED] |
| 17 NCAC 04B .4002. BAKERY THRIFT STORES [REPEALED] |
| 17 NCAC 04B .4003-.4005. REPEALED |
| 17 NCAC 04B .4006. FERTILIZERS: SEED: ETC. [REPEALED] |
| 17 NCAC 04B .4007-.4014. REPEALED |
| 17 NCAC 04B .4101-.4102. REPEALED |
| 17 NCAC 04B .4103. MOTOR FUEL NOT FOR HIGHWAY PURPOSES [REPEALED] |
| 17 NCAC 04B .4201-.4203. REPEALED |
| 17 NCAC 04B .4301-.4302. REPEALED |
| 17 NCAC 04B .4401-.4402. REPEALED |
| 17 NCAC 04B .4501-.4520. REPEALED |
| 17 NCAC 04B .4521. SHORTWAVE RADIOS [REPEALED] |
| SUBCHAPTER C. CIGARETTE TAX |
| 17 NCAC 04C .0101. DEFINITIONS |
| 17 NCAC 04C .0102-.0103. REPEALED |
| 17 NCAC 04C .0201. APPLICATION OF LICENSE |
| 17 NCAC 04C .0202-.0203. REPEALED |
| 17 NCAC 04C .0204. EXHIBIT OF LICENSE |
| 17 NCAC 04C .0205. DISTRIBUTOR TO NOTIFY MANUFACTURER |
| 17 NCAC 04C .0301-.0302. REPEALED |
| 17 NCAC 04C .0401-.0404. REPEALED |
| 17 NCAC 04C .0405. METER MACHINE MAINTENANCE [REPEALED] |
| 17 NCAC 04C .0501-.0503. REPEALED |
| 17 NCAC 04C .0504. OUT-OF-STATE SALES: NONRESIDENT REGISTRATION |
| 17 NCAC 04C .0505. LIMITED TIME TO AFFIX TAXPAID INDICIA (STAMPS AND IMPRINTS) [REPEALED] |
| 17 NCAC 04C .0601. SALES TO LICENSED DISTRIBUTORS [REPEALED] |
| 17 NCAC 04C .0602. INVOICE REQUIREMENT |
| 17 NCAC 04C .0603. TAX ON COMPLIMENTARY PACKS [REPEALED] |
| 17 NCAC 04C .0604. MANUFACTURER ACTING AS DISTRIBUTOR [REPEALED] |
| 17 NCAC 04C .0701. DISTRIBUTOR RESPONSIBLE FOR TAX [REPEALED] |
| 17 NCAC 04C .0702. INSURE CIGARETTE INVENTORY |
| 17 NCAC 04C .0801. FEDERAL GOVERNMENT |
| 17 NCAC 04C .0802. FREE DISTRIBUTION BY MANUFACTURER [REPEALED] |
| 17 NCAC 04C .0901. MONTHLY REPORT FOR RESIDENT DISTRIBUTOR |
| 17 NCAC 04C .0902. MONTHLY REPORT FOR NONRESIDENT DISTRIBUTOR |
| 17 NCAC 04C .0903. RECORD REQUIREMENT |
| 17 NCAC 04C .1001. RETURN UNUSED STAMPS: NO TRANSFER [REPEALED] |
| 17 NCAC 04C .1002. REFUNDS ONLY TO DISTRIBUTORS |
| 17 NCAC 04C .1003-.1004. REPEALED |
| 17 NCAC 04C .1101. DEALERS ON TRAINS |
| 17 NCAC 04C .1102. OCEAN‑GOING VESSELS |
| 17 NCAC 04C .1201. IDENTIFICATION REQUIREMENT FOR EACH MACHINE |
| 17 NCAC 04C .1202. VENDING MACHINE OPERATORS |
| 17 NCAC 04C .1203. DISTRIBUTORS WITH VENDING MACHINES [REPEALED] |
| 17 NCAC 04C .1204. DISPLAY STAMPED CIGARETTES IN MACHINES [REPEALED] |
| 17 NCAC 04C .1301. LICENSE REQUIREMENTS |
| 17 NCAC 04C .1401. INVOICE REQUIREMENT |
| 17 NCAC 04C .1402. SALES TO LICENSED DEALERS ONLY |
| 17 NCAC 04C .1403. MANUFACTURERS ACTING AS RETAILER |
| 17 NCAC 04C .1501. PRIMARY LIABILITY |
| 17 NCAC 04C .1601. EXEMPT SALES LIMITED TO ARMED FORCES AND THEIR DEPENDENTS |
| 17 NCAC 04C .1602. DELIVERIES TO ARMED FORCES EXCHANGE SERVICES |
| 17 NCAC 04C .1603. SALES OF OTHER TOBACCO PRODUCTS: BY OTHERS: NOT EXEMPT |
| 17 NCAC 04C .1701. MUST SELL AS DESIGNATED |
| 17 NCAC 04C .1702. NO DELAYED OR DEFERRED TAX PAYMENT ALLOWED |
| 17 NCAC 04C .1703. PRIOR WRITTEN NOTIFICATION REQUIRED FROM NC CUSTOMERS |
| 17 NCAC 04C .1704. INVOICING REQUIREMENTS |
| 17 NCAC 04C .1705. REPORTING REQUIREMENTS |
| 17 NCAC 04C .1706. ORIGINAL SELLER NOT LIABLE FOR TAX |
| 17 NCAC 04C .1707. PENALTIES FOR IMPROPER HANDLING OF DESIGNATED PRODUCT |
| 17 NCAC 04C .1801. MONTHLY RETURN REQUIREMENTS |
| 17 NCAC 04C .1802. INVOICING REQUIREMENTS |
| 17 NCAC 04C .1803. RECORDS REQUIREMENTS |
| 17 NCAC 04C .1901. IDENTIFICATION AND LOCATION REQUIRED |
| SUBCHAPTER D. SOFT DRINK TAX |
| 17 NCAC 04D .0101-.0102. REPEALED |
| 17 NCAC 04D .0201-.0203. REPEALED |
| 17 NCAC 04D .0204. GENERAL LICENSE PROVISIONS [REPEALED] |
| 17 NCAC 04D .0301-.0302. REPEALED |
| 17 NCAC 04D .0303. LIQUID BASE RATE ILLUSTRATED [REPEALED] |
| 17 NCAC 04D .0304. POWDER RATE [REPEALED] |
| 17 NCAC 04D .0305. PRODUCTS NOT USED IN MANUFACTURING PROCESS [REPEALED] |
| 17 NCAC 04D .0401-.0402. REPEALED |
| 17 NCAC 04D .0403-.0404. REPEALED |
| 17 NCAC 04D .0501. FEDERAL GOVERNMENT [REPEALED] |
| 17 NCAC 04D .0502-.0504. REPEALED |
| 17 NCAC 04D .0505-.0506. REPEALED |
| 17 NCAC 04D .0507. EXEMPTION OF CONCENTRATED JUICES DETERMINED [REPEALED] |
| 17 NCAC 04D .0508. NATURAL PRODUCTS EXEMPTION DETERMINED [REPEALED] |
| 17 NCAC 04D .0509. DESIGNATION OF EXEMPT SALES [REPEALED] |
| 17 NCAC 04D .0601. LIABILITY [REPEALED] |
| 17 NCAC 04D .0602-.0606. REPEALED |
| 17 NCAC 04D .0607. TAXABLE TRANSACTIONS [REPEALED] |
| 17 NCAC 04D .0608. CONTROL OF TAX EXEMPT TRANSACTIONS [REPEALED] |
| 17 NCAC 04D .0609. PROVISION FOR REFUND [REPEALED] |
| 17 NCAC 04D .0610. ONLY NORTH CAROLINA TAXPAID INDICIA ALLOWED [REPEALED] |
| 17 NCAC 04D .0701-.0702. REPEALED |
| 17 NCAC 04D .0703. WHO QUALIFIES [REPEALED] |
| 17 NCAC 04D .0704-.0705. REPEALED |
| 17 NCAC 04D .0706-.0708. REPEALED |
| 17 NCAC 04D .0709. CREDIT PROCEDURE FOR TAX EXEMPT SALES [REPEALED] |
| 17 NCAC 04D .0710-.0711. REPEALED |
| 17 NCAC 04D .0801-.0803. REPEALED |
| 17 NCAC 04D .0804. TAXABLE TRANSACTIONS [REPEALED] |
| 17 NCAC 04D .0805-.0806. REPEALED |
| 17 NCAC 04D .0807. NO RETAILER QUALIFIES [REPEALED] |
| 17 NCAC 04D .0808. BOND REQUIREMENT [REPEALED] |
| 17 NCAC 04D .0901-.0903. REPEALED |
| 17 NCAC 04D .0904-.0905. REPEALED |
| 17 NCAC 04D .0906. FAILURE TO FILE TIMELY REPORTS [REPEALED] |
| 17 NCAC 04D .0907-.0908. REPEALED |
| 17 NCAC 04D .0909. BOND REQUIREMENTS [REPEALED] |
| 17 NCAC 04D .1001. LIABILITY UNDER G.S. 105‑113.51(A) [REPEALED] |
| 17 NCAC 04D .1002. SECONDARY LIABILITY [REPEALED] |
| 17 NCAC 04D .1003. LIABILITY UNDER G.S. 105‑113.51(B) ‑ SOFT DRINK CERTIFICATE OF LIABILITY [REPEALED] |
| SUBCHAPTER E. ALCOHOLIC BEVERAGES TAX |
| 17 NCAC 04E .0101. PERMIT REQUIRED TO OBTAIN LICENSE [REPEALED] |
| 17 NCAC 04E .0102-.0103. REPEALED |
| 17 NCAC 04E .0104. LICENSE APPLICATION OF PARTNERSHIP [REPEALED] |
| 17 NCAC 04E .0105. SALESMAN FOR PROPRIETORSHIP OPERATION [REPEALED] |
| 17 NCAC 04E .0106. LICENSE NOT TRANSFERABLE [REPEALED] |
| 17 NCAC 04E .0201-.0203. REPEALED |
| 17 NCAC 04E .0204. OUT‑OF‑STATE SHIPMENTS REPORTING |
| 17 NCAC 04E .0205. MAJOR DISASTER REPORTING |
| 17 NCAC 04E .0206. WHOLESALER BUYING FROM WHOLESALER |
| 17 NCAC 04E .0207-.0208. REPEALED |
| 17 NCAC 04E .0209. BEER OR WINE TO EMPLOYEES AND GUESTS [REPEALED] |
| 17 NCAC 04E .0210. IDENTICAL TAX UPON DOMESTIC AND NON‑DOMESTIC WINES [REPEALED] |
| 17 NCAC 04E .0301. SPOILAGE OR DESTRUCTION OF NONTAXPAID BEER OR WINE |
| 17 NCAC 04E .0302. SPOILAGE OF TAXPAID BEER OR WINE |
| 17 NCAC 04E .0303. DESTRUCTION WHEN IN TRANSIT |
| 17 NCAC 04E .0304. DESTRUCTION WHEN PROPERTY OF RESIDENT [REPEALED] |
| 17 NCAC 04E .0401. INSIGNIA FOR MILITARY USE ONLY REQUIRED [REPEALED] |
| 17 NCAC 04E .0402. ACCOUNTING FOR BEER AND WINE SALES TO MILITARY [REPEALED] |
| 17 NCAC 04E .0403. SEGREGATION OF MILITARY FROM CIVILIAN [REPEALED] |
| 17 NCAC 04E .0501. EXEMPTION FROM TAX [REPEALED] |
| 17 NCAC 04E .0502. RECEIPT FOR DELIVERY REQUIRED |
| 17 NCAC 04E .0601. BOND REQUIRED OF WHOLESALER AND IMPORTER |
| 17 NCAC 04E .0602. NEW WHOLESALER OR IMPORTER BOND |
| 17 NCAC 04E .0701-.0702. REPEALED |
| 17 NCAC 04E .0703. DISTRIBUTION NOTICE |
| 17 NCAC 04E .0704. DEFINED AREAS [REPEALED] |
| 17 NCAC 04E .0705. HOLD FUNDS [REPEALED] |
| SUBCHAPTER F. |
| 17 NCAC 04F .0101-.0104. REPEALED |
| 17 NCAC 04F .0105. CONVEYANCE TAX (EXCISE TAX ON DEEDS) REPORTS [REPEALED] |