SECTION .0900 ‑ REPORTS AND RECORDS REQUIRED OF DISTRIBUTORS
17 NCAC 04C .0901 MONTHLY REPORT FOR RESIDENT DISTRIBUTOR
(a) Every licensed resident distributor shall file a report (Form B‑A‑5) on or before the 20th day of each month.
(b) Non-tax-paid cigarettes shipped, delivered or sold outside the state during the month shall be reported on supplemental Form B‑A‑5, Schedule I.
(c) Cigarettes returned to the manufacturer during the month shall be reported on supplemental Form B‑A‑5, Schedule J.
History Note: Authority G.S. 105‑113.18; 105‑262;
Eff. February 1, 1976;
Amended Eff. January 1, 1994.