CHAPTER 4 ‑ GROSS RECEIPTS AND PRIVILEGE LICENSE TAXES

SUBCHAPTER 4A ‑ DIVISIONAL RULES

17 NCAC 04A .0101          LOCATION

17 NCAC 04A .0102          GENERAL PURPOSE

17 NCAC 04A .0103          ADMINISTRATIVE UNIT FUNCTION

17 NCAC 04A .0104          ASSESSMENT UNIT FUNCTION

17 NCAC 04A .0105          PRIVILEGE LICENSE UNITS FUNCTION

17 NCAC 04A .0106          CIGARETTE TAX UNIT FUNCTION

17 NCAC 04A .0107          SOFT DRINK TAX UNIT FUNCTION

17 NCAC 04A .0108          ALCOHOLIC BEVERAGES TAX UNIT FUNCTION

History Note:        Authority G.S. 105-33 through 105-113.112; 105-228.28 through 105-228.36;

Eff. February 1, 1976;

Amended Eff. April 1, 1986; July 1, 1984;  March 14, 1980; June 1, 1979;

Repealed Eff. January 1, 1994.