Section .1300 ‑ Other Tobacco Products Licenses

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 .1301.html
Published: 2015

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SECTION .1300 ‑ OTHER TOBACCO PRODUCTS LICENSES

 

17 NCAC 04C .1301          LICENSE REQUIREMENTS

(a)  Wholesale dealers and retail dealers, liable for excise

tax on other tobacco products under G.S. 105‑113.35, must obtain a

continuing Other Tobacco Products Tax License on forms prescribed by the

Secretary for each "place of business" as defined under G.S. 105‑113.36.

(b)  The application for license shall be signed and

verified by oath or affirmation by the owner, if a natural person, and in the

case of an association or partnership, by a member or partner thereof, and in

the case of a corporation, by an executive officer thereof or by any person

specifically authorized by the corporation to sign the application to which

shall be attached the written evidence of his authority.

(c)  The licensee shall notify the Secretary in writing of

any changes in the information previously provided on the license application

as such changes occur.

(d)  The licensee shall be responsible for notifying the

manufacturers from whom other tobacco products are purchased or received of the

other tobacco products license issued by the Secretary and of any subsequent

change relative to the license.

(e)  The license is not assignable, transferable, or

prorated.

 

History Note:        Authority G.S. 105‑113.35; 105‑113.36;

105‑262;

Eff. June 1, 1992;

Amended Eff. January 1, 1994.