17 NCAC 04C .1101 DEALERS ON TRAINS
Railroads that sell non-tax-paid cigarettes on trains traveling in North Carolina must file a monthly return with the Department. The return must be filed on a form prescribed by the Secretary and must state the amount of non-tax-paid cigarettes sold on the train in this State during the month. A return is due by the 20th of each month. The tax on cigarette sales reported on the return is due when the return is due.
History Note: Authority G.S. 105‑113.6; 105‑262;
Eff. February 1, 1976;
Amended Eff. July 1, 2000; January 1, 1994;