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 .1201. IDENTIFICATION REQUIREMENT FOR EACH MACHINE
Latest version.
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(a) Distributors, wholesalers or retail dealers owning, leasing, furnishing or operating cigarette vending machines shall affix to each such machine in a conspicuous place an identification sticker or device, which shall show the name, address and telephone number of the operator owning and placing such machine on location. The owner of the business wherein such machine is located shall also be responsible for seeing that such vending machine is so identified.
(b) No cigarette dispensing machine shall be allowed to operate in this state that does not have affixed thereto the identification required under G.S. 105-113.17.
History Note: Authority G.S. 105‑113.17; 105‑262;
Eff. February 1, 1976;
Amended Eff. January 1, 1994.