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;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.