17 NCAC 04E .0204          OUT‑OF‑STATE SHIPMENTS REPORTING

Records of out‑of‑state shipments by the resident wholesaler or importer shall be maintained which can be properly checked by the Secretary of Revenue, and bills of lading shall also be kept on such out‑of‑state shipments.  If delivered by the wholesaler's or importer's own truck, signature, address and social security number of the person receiving beer or wine from the wholesaler or importer shall be kept for verification by the secretary.  Such sales shall be reported on the monthly report form in the space provided.

 

History Note:        Authority G.S. 105‑113.81; 105‑113.88; 105‑262;

Eff. February 1, 1976.