reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1200 - AUTOMATIC MACHINES: SEWING MACHINES › Section 04B .1207-.1208

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-52;
													 105-262;
Eff. June 11, 1977;
Repealed
													 Eff. July 1, 1979.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1300 - PEDDLERS › Section 04B .1301 - REPEALED - PRODUCTS OF THE DAIRY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-53;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1300 - PEDDLERS › Section 04B .1302 - REPEALED - ICES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-53;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1300 - PEDDLERS › Section 04B .1303 - REPEALED - FLEA MARKET

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-53;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1979; June 11, 1977;
Repealed Eff. July 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1300 - PEDDLERS › Section 04B .1304 - REPEALED - NOT PRORATED NOR TRANSFERABLE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-53;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1300 - PEDDLERS › Section 04B .1305 - REPEALED - OTHER APPLICABLE LICENSES DUE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-33;
													 105-53;
													 105-105;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994; July 1, 1990; July 1, 1988;
Repealed Eff. December 1,
													 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1300 - PEDDLERS › Section 04B .1306 - REPEALED - PEDDLING BY FOOT VS PEDDLING BY VEHICLE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-53;
													 105-262;
Eff. June 11, 1977;
Amended
													 Eff. January 1, 1994;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1300 - PEDDLERS › Section 04B .1307 - REPEALED - FISH EXEMPTION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-53;
													 105-262;
													 113-129;
Eff. June 11, 1977;
Repealed
													 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1300 - PEDDLERS › Section 04B .1308 - REPEALED - LICENSE PROCUREMENT AND DISPLAY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-53;
													 105-262;
Eff. July 1, 1988;
Repealed
													 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1300 - PEDDLERS › Section 04B .1309 - REPEALED - INFORMATION TO REVENUE DEPARTMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-53;
													 105-262;
Eff. July 1, 1988;
Repealed
													 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1400 - CONTRACTORS AND CONSTRUCTION COMPANIES › Section 04B .1401-.1407

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-54;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994; October 30, 1981;
Repealed Eff. December 1,
													 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1500 - MERCANTILE AGENCIES › Section 04B .1501 - REPEALED - LIABILITY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-57;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1500 - MERCANTILE AGENCIES › Section 04B .1502 - REPEALED - REPORT OF FINANCIAL STANDING

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-57;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1600 - DAY CARE FACILITIES › Section 04B .1601-.1602

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-60;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1990;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1700 - HOTELS: MOTELS: TOURIST COURTS: TOURIST HOMES: CAMPGROUNDS: TRAILER PARKS › Section 04B .1701 - REPEALED - AMERICAN VS EUROPEAN PLAN

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-61;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 30, 1981;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1700 - HOTELS: MOTELS: TOURIST COURTS: TOURIST HOMES: CAMPGROUNDS: TRAILER PARKS › Section 04B .1702 - REPEALED - SEASONAL RATE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-61;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1700 - HOTELS: MOTELS: TOURIST COURTS: TOURIST HOMES: CAMPGROUNDS: TRAILER PARKS › Section 04B .1703-.1706

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-61;
													 105-62;
													 105-102.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1990; October 30, 1981;
Repealed Eff. December 1,
													 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1700 - HOTELS: MOTELS: TOURIST COURTS: TOURIST HOMES: CAMPGROUNDS: TRAILER PARKS › Section 04B .1707 - REPEALED - PRIVATE RESIDENCES OR COTTAGES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-61;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 11, 1977;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1700 - HOTELS: MOTELS: TOURIST COURTS: TOURIST HOMES: CAMPGROUNDS: TRAILER PARKS › Section 04B .1708 - REPEALED - GOVERNMENT CAMPGROUNDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-61.1;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4504 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1700 - HOTELS: MOTELS: TOURIST COURTS: TOURIST HOMES: CAMPGROUNDS: TRAILER PARKS › Section 04B .1709 - REPEALED - HOTELS CHARGING ADMISSION TO ENTERTAINMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-33;
													 105-37.1;
													 105-61;
													 105-262;
Eff. July 1, 1984;
Repealed
													 Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1800 - RESTAURANTS › Section 04B .1801 - REPEALED - SANDWICH VENDING MACHINES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-65.2;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1979;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1800 - RESTAURANTS › Section 04B .1802 - REPEALED - APPLICABILITY OF LICENSE TO ANOTHER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-62;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1979.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1800 - RESTAURANTS › Section 04B .1803-.1806

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-62;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 30, 1981;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1800 - RESTAURANTS › Section 04B .1807-.1810

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-62;
													 105-98;
													 105-262;
Eff. June 11, 1977;
Amended
													 Eff. July 1, 1990;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1800 - RESTAURANTS › Section 04B .1811 - REPEALED - FOOD SERVICE OPERATION OF VENDING MACHINE OPERATOR

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-62;
													 105-65.1;
													 105-262;
Eff. July 1, 1984;
Repealed
													 Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1900 - BILLIARD AND POOL TABLES › Section 04B .1901 - REPEALED - TABLE MEASUREMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-64;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1900 - BILLIARD AND POOL TABLES › Section 04B .1902 - REPEALED - COLLEGE UNION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-64;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1979;
Transferred and Recodified to
													 17 NCAC 04B
													 .4505 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2000 - MUSIC MACHINES › Section 04B .2001 - REPEALED - OPERATOR'S LICENSE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2000 - MUSIC MACHINES › Section 04B .2002 - REPEALED - COIN OPERATED RADIO OR TELEVISION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2000 - MUSIC MACHINES › Section 04B .2003 - REPEALED - SEMIANNUAL INFORMATIONAL REPORT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65;
													 105-250.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2101-.2102

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2103 - REPEALED - SEMIANNUAL INFORMATIONAL REPORT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2104 - REPEALED - APPLICATION FOR REPLACEMENT LICENSE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1979.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2105 - REPEALED - NO LOCATION LICENSE WHEN GROSS RECEIPTS DUE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1979;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2106 - REPEALED - OPERATOR OF CLOSED CONTAINER WITH FIVE DISPENSERS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 1, 1979;
Repealed Eff. October 1, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2107 - REPEALED - APPLYING LICENSE TO ANOTHER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1979.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2108 - REPEALED - FEDERAL GOVERNMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.2;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4510 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2109 - REPEALED - NATIONAL BANK

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1979.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2110 - REPEALED - STATE GOVERNMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.2;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4511 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2111 - REPEALED - CREDIT UNIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.2;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4512 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2112 - REPEALED - SCHOOL LUNCHROOM

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.2;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4513 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2113-.2114

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-102.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1990; July 1, 1979;
Repealed Eff. December 1,
													 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2115 - REPEALED - COIN OPERATED GAS PUMPS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-65.2;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1979;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2116 - REPEALED - PHOTOSTAT AND PHOTOGRAPH MACHINES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-102.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1990; July 1, 1979;
Repealed Eff. December 1,
													 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2100 - MERCHANDISING DISPENSERS AND WEIGHING MACHINES › Section 04B .2117 - REPEALED - DUAL PURPOSE VENDING MACHINE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-102.5;
													 105-262;
Eff. June 11, 1977;
Amended
													 Eff. July 1, 1990; July 1, 1979;
Repealed Eff. December 1,
													 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2200 - BAGATELLE TABLES, MERRY-GO-ROUNDS, ETC., AND ELECTRONIC VIDEO GAMES › Section 04B .2201 - REPEALED - ONE LICENSE FOR OTHER GAMES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-66;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2200 - BAGATELLE TABLES, MERRY-GO-ROUNDS, ETC., AND ELECTRONIC VIDEO GAMES › Section 04B .2202 - REPEALED - GOVERNMENTAL ACTIVITY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-66;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4514 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2200 - BAGATELLE TABLES, MERRY-GO-ROUNDS, ETC., AND ELECTRONIC VIDEO GAMES › Section 04B .2203 - REPEALED - NONPROFIT PRIVATE CLUBS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-66;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4515 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2200 - BAGATELLE TABLES, MERRY-GO-ROUNDS, ETC., AND ELECTRONIC VIDEO GAMES › Section 04B .2204 - REPEALED - SHUFFLEBOARD: PINBALL AND BOWLING MACHINES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-66;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 11, 1977;
Transferred and Recodified to
													 17 NCAC 04B
													 .4516 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2200 - BAGATELLE TABLES, MERRY-GO-ROUNDS, ETC., AND ELECTRONIC VIDEO GAMES › Section 04B .2205 - REPEALED - SKI SLOPES: ICE SKATING AND ROLLER RINKS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-66;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4517 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2200 - BAGATELLE TABLES, MERRY-GO-ROUNDS, ETC., AND ELECTRONIC VIDEO GAMES › Section 04B .2206 - REPEALED - ARCHERY RANGES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-66;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2200 - BAGATELLE TABLES, MERRY-GO-ROUNDS, ETC., AND ELECTRONIC VIDEO GAMES › Section 04B .2207 - REPEALED - SEVERAL OPERATORS AT ONE LOCATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-66;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4518 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2200 - BAGATELLE TABLES, MERRY-GO-ROUNDS, ETC., AND ELECTRONIC VIDEO GAMES › Section 04B .2208 - REPEALED - AMUSEMENT CENTER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-66;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2200 - BAGATELLE TABLES, MERRY-GO-ROUNDS, ETC., AND ELECTRONIC VIDEO GAMES › Section 04B .2209 - REPEALED - ELECTRONIC VIDEO GAMES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-66.1;
													 105-262;
Eff. July 1, 1984;
Repealed
													 Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2300 - PACKINGHOUSES › Section 04B .2301 - REPEALED - INDIVIDUAL EMPLOYING ONE PERSON

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-70;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2300 - PACKINGHOUSES › Section 04B .2302-.2303

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-70;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2400 - PRESSING CLUBS: DRY CLEANING PLANTS: AND HAT BLOCKERS › Section 04B .2401-.2402

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-74;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2500 - BARBERSHOPS AND BEAUTY SHOPS › Section 04B .2501-.2502

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-75;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2600 - SODA FOUNTAINS: SOFT DRINK STANDS › Section 04B .2601 - REPEALED - APPLICABILITY OF LICENSE TO ANOTHER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-79;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1979.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2600 - SODA FOUNTAINS: SOFT DRINK STANDS › Section 04B .2602 - REPEALED - PRISON CAMPS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.2;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4506 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2600 - SODA FOUNTAINS: SOFT DRINK STANDS › Section 04B .2603 - REPEALED - VETERANS CLUBS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.2;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1979;
Transferred and Recodified to
													 17 NCAC 04B
													 .4507 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2600 - SODA FOUNTAINS: SOFT DRINK STANDS › Section 04B .2604 - REPEALED - COMMISSARY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.2;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4508 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2600 - SODA FOUNTAINS: SOFT DRINK STANDS › Section 04B .2605 - REPEALED - MUNICIPALITY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.2;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4509 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2600 - SODA FOUNTAINS: SOFT DRINK STANDS › Section 04B .2606 - REPEALED - DISPENSER OPERATOR NOT LIABLE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.2;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1979;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2700 - DEALERS IN PISTOLS: ETC › Section 04B .2701-.2703

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-80;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2800 - PIANOS: ORGANS: VICTROLAS: RECORDS: RADIOS: ACCESSORIES › Section 04B .2801 - REPEALED - FREE RECORD WITH PURCHASE OF MERCHANDISE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-82;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 30, 1981;
Transferred and Recodified to
													 17 NCAC 04B
													 .4519 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2800 - PIANOS: ORGANS: VICTROLAS: RECORDS: RADIOS: ACCESSORIES › Section 04B .2802 - REPEALED - FLASHLIGHT BATTERIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-82;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4520 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2800 - PIANOS: ORGANS: VICTROLAS: RECORDS: RADIOS: ACCESSORIES › Section 04B .2803 - REPEALED - MUSICAL TAPES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-82;
													 105-262;
Eff. June 11, 1977;
Repealed
													 Eff. September 20, 1977.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2800 - PIANOS: ORGANS: VICTROLAS: RECORDS: RADIOS: ACCESSORIES › Section 04B .2804 - REPEALED - SHORTWAVE RADIOS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-82;
													 105-262;
Eff. June 11, 1977;
Transferred and Recodified to 17 NCAC
													 04B .4521 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2900 - INSTALLMENT PAPER DEALER › Section 04B .2901 - REPEALED - LIEN IN THIS STATE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-83;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2900 - INSTALLMENT PAPER DEALER › Section 04B .2902 - LIABILITY FOR DIRECT LOANS

Current through Register Vol. 39, No. 2, July 15, 2024
A person who makes direct loans and who also buys installment paper
													 is subject to both G.S.
													 105-83 and
													 G.S.
													 105-88.
Authority
													 G.S.
													 105-83;
													 105-88;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 2000;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2900 - INSTALLMENT PAPER DEALER › Section 04B .2903 - INSTALLMENT PAPER DEALER QUARTERLY RETURN

Current through Register Vol. 39, No. 2, July 15, 2024
(a) "Installment paper dealer" means a person
											  required to file a return pursuant to G.S. 105-83.
(b)
											  Installment paper dealers shall file their quarterly return using Form B-203.
(c) Form B-203 requires the following:
(1) the reporting period for the return;
(2) information required by
											  17 NCAC 01C
											  .0322(b);
(3) the
											  installment paper dealer's legal name and mailing address;
(4)
											  the trade name or doing-business-as name, if applicable;
(5) if
											  the installment paper dealer elects to designate a contact person, the identity of a contact person,
											  including his or her legal name, phone number, and fax number;
(6) a designation of whether the form is an amended form;
(7) the total face value of installment paper acquired during the reporting
											  period;
(8) the tax due on the face value of installment paper
											  acquired during the reporting period;
(9) the penalty and
											  interest due, if any, in accordance with
											  G.S.
											  105-236 and
											  G.S.
											  105-241.21;
(10) the total
											  payment due;
(11) for the person authorized to legally bind the
											  installment paper dealer, his or her:
(A) signature;
(B) job title;
(C) date of
											  signature; and
(D) affirmation that the return is accurate and
											  complete;
(12) the location where the installment
											  paper is held; and
(13) the face value of installment paper
											  acquired delineated by location.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2900 - INSTALLMENT PAPER DEALER › Section 04B .2904 - TOTAL FACE VALUE

Current through Register Vol. 39, No. 2, July 15, 2024
The installment paper dealer tax applies to the total face value of
													 the paper, which value is the sum of the principal shown on the face of the paper plus any accrued
													 interest.
Authority
													 G.S.
													 105-83;
													 105-262;
Eff. June 11, 1977;
Amended
													 Eff. June 1, 1979;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .2900 - INSTALLMENT PAPER DEALER › Section 04B .2905 - NONRESIDENT ENGAGED IN BUSINESS

Current through Register Vol. 39, No. 2, July 15, 2024
G.S. 105-83 does not impose a tax on the business of dealing
													 in, buying and/or discounting installment paper which is engaged in exclusively in a foreign state. When any
													 of the activity incident to such business occurs in North Carolina,
													 G.S.
													 105-83 applies. Such activities include the promotion and solicitation of
													 such business by employees or agents within this State, whether or not the transfer of such paper is
													 consummated in this State.
Authority
													 G.S.
													 105-83;
													 105-262;
Eff. July 1, 1984;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3000 - LAUNDRIES › Section 04B .3001-.3002

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-85;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3000 - LAUNDRIES › Section 04B .3003 - REPEALED - SHIRTS OR UNIFORMS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-85;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3000 - LAUNDRIES › Section 04B .3004 - REPEALED - INDUSTRIAL RAGS AND WIPERS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-85;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3000 - LAUNDRIES › Section 04B .3005 - REPEALED - HOME SIZE MACHINES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-85;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3000 - LAUNDRIES › Section 04B .3006 - REPEALED - DIAPER SERVICES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-85;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3000 - LAUNDRIES › Section 04B .3007 - REPEALED - APARTMENT OWNER EXEMPTION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-85;
													 105-262;
Eff. June 11, 1977;
Repealed
													 Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3100 - OUTDOOR ADVERTISING › Section 04B .3101-.3102

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-86;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3200 - MOTOR ADVERTISERS › Section 04B .3201-.3203

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-87;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3300 - LOAN AGENCIES OR BROKERS › Section 04B .3301 - REAL ESTATE LOANS: LOANING OWN FUNDS

Current through Register Vol. 39, No. 2, July 15, 2024
A person who, as agent, engages in the business of negotiating real
													 estate loans using funds belonging to his loan correspondents is subject to real estate license tax under
													 G.S.
													 105-41. A person making real estate loans in his own name with his own
													 funds and selling those loans to insurance companies and other loan investment companies is subject to loan
													 agency license under G.S.
													 105-88 unless meeting the exemption under subsection (b) of that section. A
													 person engaging in both activities is subject to both licenses.
Authority
													 G.S.
													 105-88;
													 105-41;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3300 - LOAN AGENCIES OR BROKERS › Section 04B .3302 - REAL ESTATE LOANS: PERSONAL PROPERTY COLLATERAL

Current through Register Vol. 39, No. 2, July 15, 2024
A person who negotiates real estate loans for others and also
													 includes as part of the collateral mortgages on automobiles or other personal property is subject to loan
													 agency license under G.S.
													 105-88 and real estate license under
													 G.S.
													 105-41.
Authority
													 G.S.
													 105-88;
													 105-41;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3400 - AUTOMOBILE: WHOLESALE SUPPLY DEALERS: AND SERVICE STATIONS › Section 04B .3401-.3404

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-89;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3400 - AUTOMOBILE: WHOLESALE SUPPLY DEALERS: AND SERVICE STATIONS › Section 04B .3405 - REPEALED - CITY WIDE LICENSE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-89;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3400 - AUTOMOBILE: WHOLESALE SUPPLY DEALERS: AND SERVICE STATIONS › Section 04B .3406-.3408

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-89;
													 105-102.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994; July 1, 1990; July 1, 1979;
Repealed Eff. December 1,
													 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3400 - AUTOMOBILE: WHOLESALE SUPPLY DEALERS: AND SERVICE STATIONS › Section 04B .3409-.3412

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-89;
													 105-262;
Eff. June 11, 1977;
Amended
													 Eff. July 1, 1990;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3400 - AUTOMOBILE: WHOLESALE SUPPLY DEALERS: AND SERVICE STATIONS › Section 04B .3413-.3414

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-89;
													 105-262;
Eff. April 1, 1986;
Amended
													 Eff. July 1, 1990;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3500 - MOTORCYCLE DEALERS › Section 04B .3501-.3502

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-89.1;
													 105-102.5;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 30, 1981; June 1, 1979;
Repealed Eff. December 1,
													 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3600 - EMIGRANT AND EMPLOYMENT AGENTS › Section 04B .3601-.3602

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-90;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3700 - PLUMBERS: HEATING CONTRACTORS: AND ELECTRICIANS › Section 04B .3701 - REPEALED - AIR CONDITIONING TAXABLE UNDER G.S. 105 54

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-91;
													 105-54;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3700 - PLUMBERS: HEATING CONTRACTORS: AND ELECTRICIANS › Section 04B .3702 - REPEALED - ONE LICENSE COVERS ALL ACTIVITIES LISTED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-91;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3700 - PLUMBERS: HEATING CONTRACTORS: AND ELECTRICIANS › Section 04B .3703 - REPEALED - ONE HALF RATE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-91;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 11, 1977;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3700 - PLUMBERS: HEATING CONTRACTORS: AND ELECTRICIANS › Section 04B .3704 - REPEALED - STRUCTURES SUPPORTING ELECTRICAL FIXTURES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-91;
													 105-262;
Eff. June 11, 1977;
Amended
													 Eff. January 1, 1994;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3800 - TRADING STAMPS › Section 04B .3801-.3802

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-92;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3900 - MANUFACTURERS OF ICE CREAM › Section 04B .3901 - REPEALED - RETAIL LICENSE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-97;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3900 - MANUFACTURERS OF ICE CREAM › Section 04B .3902 - REPEALED - ICE CREAM DEFINED FOR THIS SECTION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-97;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .3900 - MANUFACTURERS OF ICE CREAM › Section 04B .3903 - REPEALED - MOBILE UNITS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-97;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1990.