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;