SECTION .0800 ‑ SHIP CHANDLER'S PERMIT

 

14B NCAC 15C .0801       DEFINITIONS

As used in this Section:

(1)           "Export Warehouse" or "Internal

Revenue Warehouse" means any warehouse under an Internal Revenue Bond and

conforming to all Internal Revenue Service rules and regulations.

(2)           "Ocean‑going vessel" means any ship

or vessel that plys the high seas in interstate or foreign commerce in the

transport of freight, passengers, or both for hire exclusively.

(3)           "Ship chandler" means any retail or

wholesale agent regularly engaging in the storage and sale to ocean‑going

vessels of stock and supplies.

(4)           "United States Customs Bonded Warehouse"

means a private bonded warehouse used exclusively for the storage of imported

merchandise belonging or consigned to the proprietor thereof or a public bonded

warehouse used exclusively for the storage of imported merchandise.

 

History Note:        Authority G.S. 18B‑106;

Eff. January 1, 1982;

Amended Eff. May 1, 1984;

Transferred and Recodified from 04 NCAC 02T .0801 Eff.

August 1, 2015.