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 .1602. DELIVERIES TO ARMED FORCES EXCHANGE SERVICES
Latest version.
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Whenever tax exempt deliveries of other tobacco products are made by dealers to armed forces exchange services, the dealer must require a duly receipted invoice or copy thereof from the governmental agent designated to accept delivery.
History Note: Authority G.S. 105‑113.35; 105‑262;
Eff. June 1, 1992.