NCAC Table of Contents
NCAC
NCAC > Title 17 - Revenue > Chapter 04 - License and Excise Tax Division
SubChapter ADIVISIONAL RULES

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17 NCAC 04A .0101-.0108REPEALEDPDF | DOC
 
SubChapter BLICENSE TAXES

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17 NCAC 04B .0101SEPARATE LICENSEPDF | DOC
17 NCAC 04B .0102TRANSFER FEEPDF | DOC
17 NCAC 04B .0103SEASONAL BUSINESSPDF | DOC
17 NCAC 04B .0104-.0107REPEALEDPDF | DOC
17 NCAC 04B .0108INDIAN RESERVATIONSPDF | DOC
17 NCAC 04B .0109MAIL-ORDER BUSINESSPDF | DOC
17 NCAC 04B .0110LOCATION WITHIN MILE OF TWO CITIESPDF | DOC
17 NCAC 04B .0201-.0202REPEALEDPDF | DOC
17 NCAC 04B .0203PART TIMEPDF | DOC
17 NCAC 04B .0301NOT PRORATEDPDF | DOC
17 NCAC 04B .0302COMPUTATION AND PAYMENT OF AMUSEMENT GROSS RECEIPTS TAXESPDF | DOC
17 NCAC 04B .0303MEMBERSHIP ADMITTANCE FEEPDF | DOC
17 NCAC 04B .0304FOOD AND ENTERTAINMENTPDF | DOC
17 NCAC 04B .0305DANCES AND ATHLETIC CONTESTSPDF | DOC
17 NCAC 04B .0306CIVIC ORGANIZATION AMUSEMENTSPDF | DOC
17 NCAC 04B .0307INDIAN RESERVATIONPDF | DOC
17 NCAC 04B .0308DRAG STRIPS AND GO-CART RACESPDF | DOC
17 NCAC 04B .0309GO-CART RACESPDF | DOC
17 NCAC 04B .0310FISHING PIERSPDF | DOC
17 NCAC 04B .0311HORSE AND DOG SHOWSPDF | DOC
17 NCAC 04B .0312RATTLESNAKE MILKINGSPDF | DOC
17 NCAC 04B .0313AGRICULTURAL FAIRSPDF | DOC
17 NCAC 04B .0401-.0402REPEALEDPDF | DOC
17 NCAC 04B .0403REPORT OF GROSS RECEIPTS TAXPDF | DOC
17 NCAC 04B .0404DETERMINING NUMBER OF VEHICLESPDF | DOC
17 NCAC 04B .0405EXPECTED CONTRIBUTIONPDF | DOC
17 NCAC 04B .0501LOCATION AND DATEPDF | DOC
17 NCAC 04B .0502NOT PRORATEDPDF | DOC
17 NCAC 04B .0503REPORT OF GROSS RECEIPTS TAXPDF | DOC
17 NCAC 04B .0504AGRICULTURAL FAIRSPDF | DOC
17 NCAC 04B .0505NO ADDITIONAL PRIVILEGE LICENSESPDF | DOC
17 NCAC 04B .0601GROSS RECEIPTS OF $1,000 OR LESSPDF | DOC
17 NCAC 04B .0602APPRAISALS ONLYPDF | DOC
17 NCAC 04B .0603INDEPENDENT BOOKKEEPINGPDF | DOC
17 NCAC 04B .0604CPA'S: NOT A REGULATORY LICENSEPDF | DOC
17 NCAC 04B .0605DRAFTSMANPDF | DOC
17 NCAC 04B .0606GRAVE PLOTSPDF | DOC
17 NCAC 04B .0607LAND SURVEYORPDF | DOC
17 NCAC 04B .0608MASSEURS OR MASSEUSESPDF | DOC
17 NCAC 04B .0609OPTICIANPDF | DOC
17 NCAC 04B .0610PHYSICAL THERAPISTPDF | DOC
17 NCAC 04B .0611PRACTICING PHYSICIANSPDF | DOC
17 NCAC 04B .0612GOVERNMENT PHYSICIANSPDF | DOC
17 NCAC 04B .0613PHYSICIAN: CONSULTANT ON LAB EXAMPDF | DOC
17 NCAC 04B .0614PSYCHOLOGISTPDF | DOC
17 NCAC 04B .0615SUSPENSION OF PROFESSIONAL LICENSESPDF | DOC
17 NCAC 04B .0701-.0702REPEALEDPDF | DOC
17 NCAC 04B .0801SINGLE DELIVERIES OF 100 POUNDS OR LESSPDF | DOC
17 NCAC 04B .0802SOLICITING WITHOUT PROFITPDF | DOC
17 NCAC 04B .0901-.0902REPEALEDPDF | DOC
17 NCAC 04B .1001-.1003REPEALEDPDF | DOC
17 NCAC 04B .1101APPLICABILITY OF LICENSE TO ANOTHERPDF | DOC
17 NCAC 04B .1102SMALL TWO-WHEEL VEHICLEPDF | DOC
17 NCAC 04B .1201BURNERS USING PETROLEUM GASPDF | DOC
17 NCAC 04B .1202BOTTLER SELLING DRINK DISPENSERSPDF | DOC
17 NCAC 04B .1203NOT SPECIFICALLY MENTIONEDPDF | DOC
17 NCAC 04B .1204-.1206REPEALEDPDF | DOC
17 NCAC 04B .1207-.1208REPEALEDPDF | DOC
17 NCAC 04B .1301PRODUCTS OF THE DAIRYPDF | DOC
17 NCAC 04B .1302ICESPDF | DOC
17 NCAC 04B .1303FLEA MARKETPDF | DOC
17 NCAC 04B .1304NOT PRORATED NOR TRANSFERABLEPDF | DOC
17 NCAC 04B .1305OTHER APPLICABLE LICENSES DUEPDF | DOC
17 NCAC 04B .1306PEDDLING BY FOOT VS PEDDLING BY VEHICLEPDF | DOC
17 NCAC 04B .1307FISH EXEMPTIONPDF | DOC
17 NCAC 04B .1308LICENSE PROCUREMENT AND DISPLAYPDF | DOC
17 NCAC 04B .1309INFORMATION TO REVENUE DEPARTMENTPDF | DOC
17 NCAC 04B .1401-.1407REPEALEDPDF | DOC
17 NCAC 04B .1501LIABILITYPDF | DOC
17 NCAC 04B .1502REPORT OF FINANCIAL STANDINGPDF | DOC
17 NCAC 04B .1601-.1602REPEALEDPDF | DOC
17 NCAC 04B .1701AMERICAN VS EUROPEAN PLANPDF | DOC
17 NCAC 04B .1702SEASONAL RATEPDF | DOC
17 NCAC 04B .1703-.1706REPEALEDPDF | DOC
17 NCAC 04B .1707PRIVATE RESIDENCES OR COTTAGESPDF | DOC
17 NCAC 04B .1708GOVERNMENT CAMPGROUNDSPDF | DOC
17 NCAC 04B .1709HOTELS CHARGING ADMISSION TO ENTERTAINMENTPDF | DOC
17 NCAC 04B .1801SANDWICH VENDING MACHINESPDF | DOC
17 NCAC 04B .1802APPLICABILITY OF LICENSE TO ANOTHERPDF | DOC
17 NCAC 04B .1803-.1806REPEALEDPDF | DOC
17 NCAC 04B .1807-.1810REPEALEDPDF | DOC
17 NCAC 04B .1811FOOD SERVICE OPERATION OF VENDING MACHINE OPERATORPDF | DOC
17 NCAC 04B .1901TABLE MEASUREMENTPDF | DOC
17 NCAC 04B .1902COLLEGE UNIONPDF | DOC
17 NCAC 04B .2001OPERATOR'S LICENSEPDF | DOC
17 NCAC 04B .2002COIN-OPERATED RADIO OR TELEVISIONPDF | DOC
17 NCAC 04B .2003SEMIANNUAL INFORMATIONAL REPORTPDF | DOC
17 NCAC 04B .2101-.2102REPEALEDPDF | DOC
17 NCAC 04B .2103SEMIANNUAL INFORMATIONAL REPORTPDF | DOC
17 NCAC 04B .2104APPLICATION FOR REPLACEMENT LICENSEPDF | DOC
17 NCAC 04B .2105NO LOCATION LICENSE WHEN GROSS RECEIPTS DUEPDF | DOC
17 NCAC 04B .2106OPERATOR OF CLOSED CONTAINER WITH FIVE DISPENSERSPDF | DOC
17 NCAC 04B .2107APPLYING LICENSE TO ANOTHERPDF | DOC
17 NCAC 04B .2108FEDERAL GOVERNMENTPDF | DOC
17 NCAC 04B .2109NATIONAL BANKPDF | DOC
17 NCAC 04B .2110STATE GOVERNMENTPDF | DOC
17 NCAC 04B .2111CREDIT UNIONSPDF | DOC
17 NCAC 04B .2112SCHOOL LUNCHROOMPDF | DOC
17 NCAC 04B .2113-.2114REPEALEDPDF | DOC
17 NCAC 04B .2115COIN-OPERATED GAS PUMPSPDF | DOC
17 NCAC 04B .2116PHOTOSTAT AND PHOTOGRAPH MACHINESPDF | DOC
17 NCAC 04B .2117DUAL PURPOSE VENDING MACHINEPDF | DOC
17 NCAC 04B .2201ONE LICENSE FOR OTHER GAMESPDF | DOC
17 NCAC 04B .2202GOVERNMENTAL ACTIVITYPDF | DOC
17 NCAC 04B .2203NONPROFIT PRIVATE CLUBSPDF | DOC
17 NCAC 04B .2204SHUFFLEBOARD: PINBALL AND BOWLING MACHINESPDF | DOC
17 NCAC 04B .2205SKI SLOPES: ICE SKATING AND ROLLER RINKSPDF | DOC
17 NCAC 04B .2206ARCHERY RANGESPDF | DOC
17 NCAC 04B .2207SEVERAL OPERATORS AT ONE LOCATIONPDF | DOC
17 NCAC 04B .2208AMUSEMENT CENTERPDF | DOC
17 NCAC 04B .2209ELECTRONIC VIDEO GAMESPDF | DOC
17 NCAC 04B .2301INDIVIDUAL EMPLOYING ONE PERSONPDF | DOC
17 NCAC 04B .2302-.2303REPEALEDPDF | DOC
17 NCAC 04B .2401-.2402REPEALEDPDF | DOC
17 NCAC 04B .2501-.2502REPEALEDPDF | DOC
17 NCAC 04B .2601APPLICABILITY OF LICENSE TO ANOTHERPDF | DOC
17 NCAC 04B .2602PRISON CAMPSPDF | DOC
17 NCAC 04B .2603VETERANS CLUBSPDF | DOC
17 NCAC 04B .2604COMMISSARYPDF | DOC
17 NCAC 04B .2605MUNICIPALITYPDF | DOC
17 NCAC 04B .2606DISPENSER OPERATOR NOT LIABLEPDF | DOC
17 NCAC 04B .2701-.2703REPEALEDPDF | DOC
17 NCAC 04B .2801FREE RECORD WITH PURCHASE OF MERCHANDISEPDF | DOC
17 NCAC 04B .2802FLASHLIGHT BATTERIESPDF | DOC
17 NCAC 04B .2803MUSICAL TAPESPDF | DOC
17 NCAC 04B .2804SHORTWAVE RADIOSPDF | DOC
17 NCAC 04B .2901LIEN IN THIS STATEPDF | DOC
17 NCAC 04B .2902LIABILITY FOR DIRECT LOANSPDF | DOC
17 NCAC 04B .2903QUARTERLY RETURNPDF | DOC
17 NCAC 04B .2904TOTAL FACE VALUEPDF | DOC
17 NCAC 04B .2905NONRESIDENT ENGAGED IN BUSINESSPDF | DOC
17 NCAC 04B .3001-.3002REPEALEDPDF | DOC
17 NCAC 04B .3003SHIRTS OR UNIFORMSPDF | DOC
17 NCAC 04B .3004INDUSTRIAL RAGS AND WIPERSPDF | DOC
17 NCAC 04B .3005HOME-SIZE MACHINESPDF | DOC
17 NCAC 04B .3006DIAPER SERVICESPDF | DOC
17 NCAC 04B .3007APARTMENT OWNER EXEMPTIONPDF | DOC
17 NCAC 04B .3101-.3102REPEALEDPDF | DOC
17 NCAC 04B .3201-.3203REPEALEDPDF | DOC
17 NCAC 04B .3301REAL ESTATE LOANS: LOANING OWN FUNDSPDF | DOC
17 NCAC 04B .3302REAL ESTATE LOANS: PERSONAL PROPERTY COLLATERALPDF | DOC
17 NCAC 04B .3401-.3404REPEALEDPDF | DOC
17 NCAC 04B .3405CITY-WIDE LICENSEPDF | DOC
17 NCAC 04B .3406-.3408REPEALEDPDF | DOC
17 NCAC 04B .3409-.3412REPEALEDPDF | DOC
17 NCAC 04B .3413-.3414REPEALEDPDF | DOC
17 NCAC 04B .3501-.3502REPEALEDPDF | DOC
17 NCAC 04B .3601-.3602REPEALEDPDF | DOC
17 NCAC 04B .3701AIR CONDITIONING TAXABLE UNDER G.S. 105-54PDF | DOC
17 NCAC 04B .3702ONE LICENSE COVERS ALL ACTIVITIES LISTEDPDF | DOC
17 NCAC 04B .3703ONE-HALF RATEPDF | DOC
17 NCAC 04B .3704STRUCTURES SUPPORTING ELECTRICAL FIXTURESPDF | DOC
17 NCAC 04B .3801-.3802REPEALEDPDF | DOC
17 NCAC 04B .3901RETAIL LICENSEPDF | DOC
17 NCAC 04B .3902ICE CREAM DEFINED FOR THIS SECTIONPDF | DOC
17 NCAC 04B .3903MOBILE UNITSPDF | DOC
17 NCAC 04B .4001ABC STORESPDF | DOC
17 NCAC 04B .4002BAKERY THRIFT STORESPDF | DOC
17 NCAC 04B .4003-.4005REPEALEDPDF | DOC
17 NCAC 04B .4006FERTILIZERS: SEED: ETC.PDF | DOC
17 NCAC 04B .4007-.4014REPEALEDPDF | DOC
17 NCAC 04B .4101-.4102REPEALEDPDF | DOC
17 NCAC 04B .4103MOTOR FUEL NOT FOR HIGHWAY PURPOSESPDF | DOC
17 NCAC 04B .4201-.4203REPEALEDPDF | DOC
17 NCAC 04B .4301-.4302REPEALEDPDF | DOC
17 NCAC 04B .4401-.4402REPEALEDPDF | DOC
17 NCAC 04B .4501-.4520REPEALEDPDF | DOC
17 NCAC 04B .4521SHORTWAVE RADIOSPDF | DOC
 
SubChapter CCIGARETTE TAX

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17 NCAC 04C .0101DEFINITIONSPDF | DOC
17 NCAC 04C .0102-.0103REPEALEDPDF | DOC
17 NCAC 04C .0201APPLICATION OF LICENSEPDF | DOC
17 NCAC 04C .0202-.0203REPEALEDPDF | DOC
17 NCAC 04C .0204EXHIBIT OF LICENSEPDF | DOC
17 NCAC 04C .0205DISTRIBUTOR TO NOTIFY MANUFACTURERPDF | DOC
17 NCAC 04C .0301-.0302REPEALEDPDF | DOC
17 NCAC 04C .0401-.0404REPEALEDPDF | DOC
17 NCAC 04C .0405METER MACHINE MAINTENANCEPDF | DOC
17 NCAC 04C .0501-.0503REPEALEDPDF | DOC
17 NCAC 04C .0504OUT-OF-STATE SALES: NONRESIDENT REGISTRATIONPDF | DOC
17 NCAC 04C .0505LIMITED TIME TO AFFIX TAXPAID INDICIA (STAMPS AND IMPRINTS)PDF | DOC
17 NCAC 04C .0601SALES TO LICENSED DISTRIBUTORSPDF | DOC
17 NCAC 04C .0602INVOICE REQUIREMENTPDF | DOC
17 NCAC 04C .0603TAX ON COMPLIMENTARY PACKSPDF | DOC
17 NCAC 04C .0604MANUFACTURER ACTING AS DISTRIBUTORPDF | DOC
17 NCAC 04C .0701DISTRIBUTOR RESPONSIBLE FOR TAXPDF | DOC
17 NCAC 04C .0702INSURE CIGARETTE INVENTORYPDF | DOC
17 NCAC 04C .0801FEDERAL GOVERNMENTPDF | DOC
17 NCAC 04C .0802FREE DISTRIBUTION BY MANUFACTURERPDF | DOC
17 NCAC 04C .0901MONTHLY REPORT FOR RESIDENT DISTRIBUTORPDF | DOC
17 NCAC 04C .0902MONTHLY REPORT FOR NONRESIDENT DISTRIBUTORPDF | DOC
17 NCAC 04C .0903RECORD REQUIREMENTPDF | DOC
17 NCAC 04C .1001RETURN UNUSED STAMPS: NO TRANSFERPDF | DOC
17 NCAC 04C .1002REFUNDS ONLY TO DISTRIBUTORSPDF | DOC
17 NCAC 04C .1003-.1004REPEALEDPDF | DOC
17 NCAC 04C .1101DEALERS ON TRAINSPDF | DOC
17 NCAC 04C .1102OCEAN-GOING VESSELSPDF | DOC
17 NCAC 04C .1201IDENTIFICATION REQUIREMENT FOR EACH MACHINEPDF | DOC
17 NCAC 04C .1202VENDING MACHINE OPERATORSPDF | DOC
17 NCAC 04C .1203DISTRIBUTORS WITH VENDING MACHINESPDF | DOC
17 NCAC 04C .1204DISPLAY STAMPED CIGARETTES IN MACHINESPDF | DOC
17 NCAC 04C .1301LICENSE REQUIREMENTSPDF | DOC
17 NCAC 04C .1401INVOICE REQUIREMENTPDF | DOC
17 NCAC 04C .1402SALES TO LICENSED DEALERS ONLYPDF | DOC
17 NCAC 04C .1403MANUFACTURERS ACTING AS RETAILERPDF | DOC
17 NCAC 04C .1501PRIMARY LIABILITYPDF | DOC
17 NCAC 04C .1601EXEMPT SALES LIMITED TO ARMED FORCES AND THEIR DEPENDENTSPDF | DOC
17 NCAC 04C .1602DELIVERIES TO ARMED FORCES EXCHANGE SERVICESPDF | DOC
17 NCAC 04C .1603SALES OF OTHER TOBACCO PRODUCTS: BY OTHERS: NOT EXEMPTPDF | DOC
17 NCAC 04C .1701MUST SELL AS DESIGNATEDPDF | DOC
17 NCAC 04C .1702NO DELAYED OR DEFERRED TAX PAYMENT ALLOWEDPDF | DOC
17 NCAC 04C .1703PRIOR WRITTEN NOTIFICATION REQUIRED FROM NC CUSTOMERSPDF | DOC
17 NCAC 04C .1704INVOICING REQUIREMENTSPDF | DOC
17 NCAC 04C .1705REPORTING REQUIREMENTSPDF | DOC
17 NCAC 04C .1706ORIGINAL SELLER NOT LIABLE FOR TAXPDF | DOC
17 NCAC 04C .1707PENALTIES FOR IMPROPER HANDLING OF DESIGNATED PRODUCTPDF | DOC
17 NCAC 04C .1801MONTHLY RETURN REQUIREMENTSPDF | DOC
17 NCAC 04C .1802INVOICING REQUIREMENTSPDF | DOC
17 NCAC 04C .1803RECORDS REQUIREMENTSPDF | DOC
17 NCAC 04C .1901IDENTIFICATION AND LOCATION REQUIREDPDF | DOC
 
SubChapter DSOFT DRINK TAX

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17 NCAC 04D .0101-.0102REPEALEDPDF | DOC
17 NCAC 04D .0201-.0203REPEALEDPDF | DOC
17 NCAC 04D .0204GENERAL LICENSE PROVISIONSPDF | DOC
17 NCAC 04D .0301-.0302REPEALEDPDF | DOC
17 NCAC 04D .0303LIQUID BASE RATE ILLUSTRATEDPDF | DOC
17 NCAC 04D .0304POWDER RATEPDF | DOC
17 NCAC 04D .0305PRODUCTS NOT USED IN MANUFACTURING PROCESSPDF | DOC
17 NCAC 04D .0401-.0402REPEALEDPDF | DOC
17 NCAC 04D .0403-.0404REPEALEDPDF | DOC
17 NCAC 04D .0501FEDERAL GOVERNMENTPDF | DOC
17 NCAC 04D .0502-.0504REPEALEDPDF | DOC
17 NCAC 04D .0505-.0506REPEALEDPDF | DOC
17 NCAC 04D .0507EXEMPTION OF CONCENTRATED JUICES DETERMINEDPDF | DOC
17 NCAC 04D .0508NATURAL PRODUCTS EXEMPTION DETERMINEDPDF | DOC
17 NCAC 04D .0509DESIGNATION OF EXEMPT SALESPDF | DOC
17 NCAC 04D .0601LIABILITYPDF | DOC
17 NCAC 04D .0602-.0606REPEALEDPDF | DOC
17 NCAC 04D .0607TAXABLE TRANSACTIONSPDF | DOC
17 NCAC 04D .0608CONTROL OF TAX EXEMPT TRANSACTIONSPDF | DOC
17 NCAC 04D .0609PROVISION FOR REFUNDPDF | DOC
17 NCAC 04D .0610ONLY NORTH CAROLINA TAXPAID INDICIA ALLOWEDPDF | DOC
17 NCAC 04D .0701-.0702REPEALEDPDF | DOC
17 NCAC 04D .0703WHO QUALIFIESPDF | DOC
17 NCAC 04D .0704-.0705REPEALEDPDF | DOC
17 NCAC 04D .0706-.0708REPEALEDPDF | DOC
17 NCAC 04D .0709CREDIT PROCEDURE FOR TAX EXEMPT SALESPDF | DOC
17 NCAC 04D .0710-.0711REPEALEDPDF | DOC
17 NCAC 04D .0801-.0803REPEALEDPDF | DOC
17 NCAC 04D .0804TAXABLE TRANSACTIONSPDF | DOC
17 NCAC 04D .0805-.0806REPEALEDPDF | DOC
17 NCAC 04D .0807NO RETAILER QUALIFIESPDF | DOC
17 NCAC 04D .0808BOND REQUIREMENTPDF | DOC
17 NCAC 04D .0901-.0903REPEALEDPDF | DOC
17 NCAC 04D .0904-.0905REPEALEDPDF | DOC
17 NCAC 04D .0906FAILURE TO FILE TIMELY REPORTSPDF | DOC
17 NCAC 04D .0907-.0908REPEALEDPDF | DOC
17 NCAC 04D .0909BOND REQUIREMENTSPDF | DOC
17 NCAC 04D .1001LIABILITY UNDER G.S. 105-113.51(A)PDF | DOC
17 NCAC 04D .1002SECONDARY LIABILITYPDF | DOC
17 NCAC 04D .1003LIABILITY UNDER G.S. 105-113.51(B) - SOFT DRINK CERTIFICATE OF LIABILITYPDF | DOC
 
SubChapter EALCOHOLIC BEVERAGES TAX

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17 NCAC 04E .0101PERMIT REQUIRED TO OBTAIN LICENSEPDF | DOC
17 NCAC 04E .0102-.0103REPEALEDPDF | DOC
17 NCAC 04E .0104LICENSE APPLICATION OF PARTNERSHIPPDF | DOC
17 NCAC 04E .0105SALESMAN FOR PROPRIETORSHIP OPERATIONPDF | DOC
17 NCAC 04E .0106LICENSE NOT TRANSFERABLEPDF | DOC
17 NCAC 04E .0201-.0203REPEALEDPDF | DOC
17 NCAC 04E .0204OUT-OF-STATE SHIPMENTS REPORTINGPDF | DOC
17 NCAC 04E .0205MAJOR DISASTER REPORTINGPDF | DOC
17 NCAC 04E .0206WHOLESALER BUYING FROM WHOLESALERPDF | DOC
17 NCAC 04E .0207-.0208REPEALEDPDF | DOC
17 NCAC 04E .0209BEER OR WINE TO EMPLOYEES AND GUESTSPDF | DOC
17 NCAC 04E .0210IDENTICAL TAX UPON DOMESTIC AND NON-DOMESTIC WINESPDF | DOC
17 NCAC 04E .0301SPOILAGE OR DESTRUCTION OF NONTAXPAID BEER OR WINEPDF | DOC
17 NCAC 04E .0302SPOILAGE OF TAXPAID BEER OR WINEPDF | DOC
17 NCAC 04E .0303DESTRUCTION WHEN IN TRANSITPDF | DOC
17 NCAC 04E .0304DESTRUCTION WHEN PROPERTY OF RESIDENTPDF | DOC
17 NCAC 04E .0401INSIGNIA FOR MILITARY USE ONLY REQUIREDPDF | DOC
17 NCAC 04E .0402ACCOUNTING FOR BEER AND WINE SALES TO MILITARYPDF | DOC
17 NCAC 04E .0403SEGREGATION OF MILITARY FROM CIVILIANPDF | DOC
17 NCAC 04E .0501EXEMPTION FROM TAXPDF | DOC
17 NCAC 04E .0502RECEIPT FOR DELIVERY REQUIREDPDF | DOC
17 NCAC 04E .0601BOND REQUIRED OF WHOLESALER AND IMPORTERPDF | DOC
17 NCAC 04E .0602NEW WHOLESALER OR IMPORTER BONDPDF | DOC
17 NCAC 04E .0701-.0702REPEALEDPDF | DOC
17 NCAC 04E .0703DISTRIBUTION NOTICEPDF | DOC
17 NCAC 04E .0704DEFINED AREASPDF | DOC
17 NCAC 04E .0705HOLD FUNDSPDF | DOC
 
SubChapter FPDF | DOC
17 NCAC 04F .0101-.0104REPEALEDPDF | DOC
17 NCAC 04F .0105CONVEYANCE TAX (EXCISE TAX ON DEEDS) REPORTSPDF | DOC
 
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