North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 04. LICENSE AND EXCISE TAX DIVISION |
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 REPEALED |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 REPEALED |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 GENERAL LICENSE PROVISIONS [REPEALED] |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 REPEALED |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 LIQUID BASE RATE ILLUSTRATED [REPEALED] |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 POWDER RATE [REPEALED] |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 PRODUCTS NOT USED IN MANUFACTURING PROCESS [REPEALED] |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 REPEALED |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 REPEALED |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 FEDERAL GOVERNMENT [REPEALED] |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 REPEALED |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 REPEALED |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 EXEMPTION OF CONCENTRATED JUICES DETERMINED [REPEALED] |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 NATURAL PRODUCTS EXEMPTION DETERMINED [REPEALED] |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 DESIGNATION OF EXEMPT SALES [REPEALED] |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 LIABILITY [REPEALED] |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 REPEALED |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 TAXABLE TRANSACTIONS [REPEALED] |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 CONTROL OF TAX EXEMPT TRANSACTIONS [REPEALED] |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 PROVISION FOR REFUND [REPEALED] |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 ONLY NORTH CAROLINA TAXPAID INDICIA ALLOWED [REPEALED] |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 REPEALED |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 WHO QUALIFIES [REPEALED] |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 REPEALED |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 REPEALED |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 CREDIT PROCEDURE FOR TAX EXEMPT SALES [REPEALED] |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 REPEALED |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 REPEALED |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 TAXABLE TRANSACTIONS [REPEALED] |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 REPEALED |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 NO RETAILER QUALIFIES [REPEALED] |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 BOND REQUIREMENT [REPEALED] |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 REPEALED |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 REPEALED |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 FAILURE TO FILE TIMELY REPORTS [REPEALED] |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 REPEALED |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 BOND REQUIREMENTS [REPEALED] |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 LIABILITY UNDER G.S. 105‑113.51(A) [REPEALED] |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 SECONDARY LIABILITY [REPEALED] |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 LIABILITY UNDER G.S. 105‑113.51(B) ‑ SOFT DRINK CERTIFICATE OF LIABILITY [REPEALED] |