SECTION .0900 ‑ REPORTS AND RECORDS REQUIRED OF

DISTRIBUTORS

 

17 NCAC 04C .0901          MONTHLY REPORT FOR RESIDENT

DISTRIBUTOR

(a)  Every licensed resident distributor shall file a report

(Form B‑A‑5) on or before the 20th day of each month.

(b)  Non-tax-paid cigarettes shipped, delivered or sold

outside the state during the month shall be reported on supplemental Form B‑A‑5,

Schedule I.

(c)  Cigarettes returned to the manufacturer during the

month shall be reported on supplemental Form B‑A‑5, Schedule J.

 

History Note:        Authority G.S. 105‑113.18; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.