17 NCAC 04C .1702 NO DELAYED OR DEFERRED TAX PAYMENT ALLOWED
No wholesale dealer or retail dealer or customer of a wholesaler may delay payment of the tax due on other tobacco products by failing to pay tax on a sale that is not a designated sale or by overstating the quantity of other tobacco products that will be resold in an exempt transaction.
History Note: Authority G.S. 105‑113.37; 105‑262;
Eff. June 1, 1992;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.