North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 04. LICENSE AND EXCISE TAX DIVISION |
SUBCHAPTER C. CIGARETTE TAX |
17 NCAC 04C .0201. APPLICATION OF LICENSE
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(a) Before any distributor's license is issued, Application for Cigarette Distributor's License (Form B‑A‑1) shall be made. The application shall be signed and verified by oath or affirmation by:
(1) the owner, if a natural person,
(2) a member or partner, if an association or a partnership, or
(3) an executive officer, or any other person authorized in writing by the corporation, if a corporation.
(b) The distributor shall notify the Secretary in writing of any changes in the information previously provided on the license application as such changes occur.
(c) The distributor shall also notify the Secretary in writing of the exact location and telephone number of all warehouse or storage facilities where non-tax-paid cigarettes are received or stored before such facilities are placed in use.
History Note: Authority G.S. 105‑113.11; 105‑113.12; 105‑262;
Eff. February 1, 1976;
Amended Eff. January 1, 1994; October 30, 1981.