Section .0200 ‑ Cigarette Distributors License

Link to law: http://reports.oah.state.nc.us/ncac/title 17 - revenue/chapter 04 - license and excise tax division/subchapter c/17 ncac 04c .0201.html
Published: 2015

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SECTION .0200 ‑ CIGARETTE DISTRIBUTORS LICENSE

 

17 NCAC 04C .0201          APPLICATION OF LICENSE

(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.