17 NCAC 04C .1002         REFUNDS ONLY TO DISTRIBUTORS

Any spoiled packages of tax-paid cigarettes in the hands of a retailer or wholesaler shall be returned to its respective distributors, as refunds of the cigarette tax thereon will only be made to the distributor.

 

History Note:        Authority G.S. 105‑113.25; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.