reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1800 - REPORTS AND RECORDS REQUIRED OF WHOLESALE DEALERS AND RETAIL DEALERS › Section 04C .1801 - MONTHLY REPORT FOR WHOLESALE DEALERS AND RETAIL DEALERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Wholesale dealers and
											  retail dealers filing a report pursuant to
											  G.S.
											  105-113.37 for other tobacco products, except vapor products, shall file
											  Form B-A-101 and Form B-A-7. The requirements of B-A-7 are provided in
											  17 NCAC 04C .0901(g)
											  through (i).
(b) Form B-A-101
											  requires the following:
(1) the reporting period for the report;
(2) information required by
											  17 NCAC 01C
											  .0322(b);
(3) the
											  wholesale dealer or retail dealer's legal name and mailing address;
(4) the trade name or doing-business-as name, if applicable;
(5) if the wholesale dealer or retail 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) the wholesale dealer's or retail dealer's state of
											  domicile;
(7) designation of whether the form is an amended
											  form;
(8) the cost price of other tobacco products, except vapor
											  products, subject to the excise tax under
											  G.S.
											  105-113.35(a), sold or purchased during the reporting
											  period, with a copy of an invoice or equivalent information for each sale or purchase;
(9) the cost price of other tobacco products, except vapor products, sold
											  or purchased during the reporting period that were sold outside the State, with a copy of an invoice or
											  equivalent information for each sale or purchase;
(10) the cost
											  price of other tobacco products, except vapor products, sold or purchased during the reporting period that
											  were sold to the federal government, with a copy of an invoice or equivalent information for each sale or
											  purchase;
(11) the cost price of other tobacco products, except
											  vapor products, sold or purchased during the reporting period that were exempt or subject to an excise tax
											  reduction under G.S.
											  105-113.4E;
(12) any discount
											  allowed under G.S.
											  105-113.39;
(13) the total
											  excise tax due;
(14) penalty and interest due on tobacco
											  products, if any, in accordance with G.S. 105-236 and
											  G.S.
											  105-241.21;
(15) total payment
											  due; and
(16) for the person authorized to legally bind the
											  person required to file the form, his or her:
(A) signature;
(B) job title;
(C) date of
											  signature; and
(D) affirmation that the form is accurate and
											  complete.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1800 - REPORTS AND RECORDS REQUIRED OF WHOLESALE DEALERS AND RETAIL DEALERS › Section 04C .1802 - INVOICING REQUIREMENTS FOR WHOLESALE DEALERS AND RETAIL DEALERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Except for sales to
											  consumers, where other record keeping requirements apply, a wholesale dealer or retail dealer shall maintain
											  an invoice for every other tobacco product that it sells, ships, or delivers in this State or outside this
											  State. A wholesale dealer or retail dealer shall also maintain an invoice when it transfers other tobacco
											  products to other places of business operated or caused to be operated by the wholesale dealer or retail
											  dealer.
(b) A wholesale dealer or retail dealer shall forward to
											  the Department copies of invoices of other tobacco product sales or transfers required by Paragraph (a) of
											  this Rule, or equivalent information, monthly.
(c) Invoices shall
											  contain the information required in Rule .0903(c) of this Subchapter.
(d) Invoices addressed in Paragraph (a) of this Rule shall be maintained
											  for three years by all persons party to the sale of other tobacco products who are required to be licensed
											  under Article 2A. All parties to the sale must be issued identical invoices, and the invoices shall not be
											  altered after issuance. If the invoice requires modification, a separate document must accompany the invoice
											  describing the change to the invoice. This document must include the date it was prepared and must be
											  delivered to and maintained by any other party to the sale.
(e)
											  Notwithstanding Paragraph (a) of this Rule, a wholesale dealer or retail dealer shall comply with the invoice
											  requirements for delivery sales in accordance with
											  G.S.
											  105-113.4F.
Authority
													 G.S.
													 105-113.37;
													 105-262;
Eff. June 1, 1992;
Readopted
													 Eff. January 1, 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1800 - REPORTS AND RECORDS REQUIRED OF WHOLESALE DEALERS AND RETAIL DEALERS › Section 04C .1803 - RECORDS REQUIREMENTS FOR WHOLESALE DEALERS AND RETAIL DEALERS

Current through Register Vol. 39, No. 2, July 15, 2024
Wholesale dealers and retail dealers maintaining records pursuant to
													 G.S.
													 105-113.4G shall segregate records of other tobacco product sales that are
													 exempt from the excise tax.
Authority
													 G.S.
													 105-113.4G;
													 105-262;
Eff. June 1, 1992;
Readopted
													 Eff. January 1, 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .1900 - OTHER TOBACCO PRODUCTS VENDING MACHINES › Section 04C .1901 - EXPIRED - IDENTIFICATION AND LOCATION REQUIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-65.1;
													 105-113.17;
													 105-262;
Eff. June 1, 1992;
Expired
													 Eff. January 1, 2019 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0100 - DEFINITIONS › Section 04D .0101-.0102

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.44;
													 105-113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0200 - LICENSES › Section 04D .0201-.0203

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.50;
													 105-113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0200 - LICENSES › Section 04D .0204 - REPEALED - GENERAL LICENSE PROVISIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.50;
													 105-262;
Eff. February 1, 1976.
Repealed Eff. July 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0300 - TAX RATES › Section 04D .0301-.0302

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.45;
													 105-113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0300 - TAX RATES › Section 04D .0303 - REPEALED - LIQUID BASE RATE ILLUSTRATED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.45;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 1998; October 1, 1991; October 30, 1981;
Repealed Eff. July 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0300 - TAX RATES › Section 04D .0304 - REPEALED - POWDER RATE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.45;
													 105-113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0300 - TAX RATES › Section 04D .0305 - REPEALED - PRODUCTS NOT USED IN MANUFACTURING PROCESS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.45;
													 105-113.46;
													 105-113.57;
													 105-113.58;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994; October 1, 1991;
Repealed Eff. July 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0400 - TAXABLE STATUS OF VARIOUS PRODUCTS › Section 04D .0401-.0402

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.44;
													 105-113.45;
													 105-113.46;
													 105-113.47;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994; October 1, 1991; October 30, 1981;
Repealed Eff. July 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0400 - TAXABLE STATUS OF VARIOUS PRODUCTS › Section 04D .0403-.0404

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.44;
													 105-113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0500 - EXEMPTIONS FROM SOFT DRINK EXCISE TAX CONDITIONAL › Section 04D .0501 - REPEALED - FEDERAL GOVERNMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.46;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1991; October 30, 1981;
Repealed Eff. July 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0500 - EXEMPTIONS FROM SOFT DRINK EXCISE TAX CONDITIONAL › Section 04D .0502-.0504

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.46;
													 105-113.47;
													 105-113.49;
													 105-113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0500 - EXEMPTIONS FROM SOFT DRINK EXCISE TAX CONDITIONAL › Section 04D .0505-.0506

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.47;
													 105-113.51;
													 105-113.58;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 1998; March 1, 1995; January 1, 1994; October 1, 1991; April 1, 1986; October 30,
													 1981;
Repealed Eff. July 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0500 - EXEMPTIONS FROM SOFT DRINK EXCISE TAX CONDITIONAL › Section 04D .0507 - REPEALED - EXEMPTION OF CONCENTRATED JUICES DETERMINED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.44;
													 105-113.47;
													 105-113.63;
Eff. July 1, 1984;
Amended
													 Eff. April 1, 1986;
Repealed Eff. October 1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0500 - EXEMPTIONS FROM SOFT DRINK EXCISE TAX CONDITIONAL › Section 04D .0508 - REPEALED - NATURAL PRODUCTS EXEMPTION DETERMINED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.46;
													 105-113.47;
													 105-262;
Eff. October 1, 1991;
Amended
													 Eff. August 1, 1998; March 1, 1995; January 1, 1994;
Repealed Eff. July 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0500 - EXEMPTIONS FROM SOFT DRINK EXCISE TAX CONDITIONAL › Section 04D .0509 - REPEALED - DESIGNATION OF EXEMPT SALES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.51;
													 105-262;
Eff. October 1, 1991;
Amended
													 Eff. January 1, 1994;
Repealed Eff. March 1, 1995.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0600 - TAXPAID INDICIA (STAMP, IMPRINT, CROWN, OTHER) › Section 04D .0601 - REPEALED - LIABILITY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.51;
													 105-113.63;
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 D - SOFT DRINK TAX › Section .0600 - TAXPAID INDICIA (STAMP, IMPRINT, CROWN, OTHER) › Section 04D .0602-.0606

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.44;
													 105-113.51;
													 105-113.52;
													 105-113.54;
													 105-113.63;
Eff. February 1, 1976;
Amended Eff. October 30, 1981;
Repealed Eff. October 1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0600 - TAXPAID INDICIA (STAMP, IMPRINT, CROWN, OTHER) › Section 04D .0607 - REPEALED - TAXABLE TRANSACTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.51;
													 105-113.63;
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 D - SOFT DRINK TAX › Section .0600 - TAXPAID INDICIA (STAMP, IMPRINT, CROWN, OTHER) › Section 04D .0608 - REPEALED - CONTROL OF TAX EXEMPT TRANSACTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.45;
													 105-113.48;
													 105-113.57;
													 105-113.63;
													 105-113.66;
Eff. February 1, 1976;
Amended Eff. October 30, 1981; June 11, 1977;
Repealed Eff. October 1,
													 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0600 - TAXPAID INDICIA (STAMP, IMPRINT, CROWN, OTHER) › Section 04D .0609 - REPEALED - PROVISION FOR REFUND

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.56;
Eff. February 1, 1976;
Repealed Eff.
													 October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0600 - TAXPAID INDICIA (STAMP, IMPRINT, CROWN, OTHER) › Section 04D .0610 - REPEALED - ONLY NORTH CAROLINA TAXPAID INDICIA ALLOWED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.63;
													 105-262;
Eff. July 1, 1984;
Amended
													 Eff. January 1, 1994; October 1, 1991;
Repealed Eff. July 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0700 - ALTERNATE METHOD OF PAYMENT ON BOTTLED (CLOSED CONTAINER) › Section 04D .0701-.0702

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.51;
													 1-5-113.56A; 105-113.63;
Eff. February 1,
													 1976;
Amended Eff. June 11, 1977;
Repealed Eff. October 1,
													 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0700 - ALTERNATE METHOD OF PAYMENT ON BOTTLED (CLOSED CONTAINER) › Section 04D .0703 - REPEALED - WHO QUALIFIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.51;
													 105-113.63;
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 D - SOFT DRINK TAX › Section .0700 - ALTERNATE METHOD OF PAYMENT ON BOTTLED (CLOSED CONTAINER) › Section 04D .0704-.0705

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.51;
													 105-113.63;
													 105-113.56A;
Eff. February 1, 1976;
Repealed Eff. June 11, 1977.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0700 - ALTERNATE METHOD OF PAYMENT ON BOTTLED (CLOSED CONTAINER) › Section 04D .0706-.0708

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.56A;
													 105-113.63;
Eff. February 1, 1976;
Amended Eff. October 30, 1981; June 11, 1977;
Repealed Eff. October 1,
													 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0700 - ALTERNATE METHOD OF PAYMENT ON BOTTLED (CLOSED CONTAINER) › Section 04D .0709 - REPEALED - CREDIT PROCEDURE FOR TAX EXEMPT SALES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.56A;
													 105-113.63;
Eff. February 1, 1976;
Repealed Eff. June 11, 1977.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0700 - ALTERNATE METHOD OF PAYMENT ON BOTTLED (CLOSED CONTAINER) › Section 04D .0710-.0711

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.56A;
													 105-113.63;
Eff. February 1, 1976;
Repealed Eff. October 1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0800 - OPTIONAL METHOD FOR PAYMENT OF SOFT DRINK EXCISE TAX › Section 04D .0801-.0803

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.56B;
													 105-113.63;
Eff. February 1, 1976;
Amended Eff. October 30, 1981;
Repealed Eff. October 1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0800 - OPTIONAL METHOD FOR PAYMENT OF SOFT DRINK EXCISE TAX › Section 04D .0804 - REPEALED - TAXABLE TRANSACTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-133.51;
													 105-113.63;
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 D - SOFT DRINK TAX › Section .0800 - OPTIONAL METHOD FOR PAYMENT OF SOFT DRINK EXCISE TAX › Section 04D .0805-.0806

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.45;
													 105-113.48;
													 105-113.56B;
													 105-113.57;
													 105-113.63;
													 105-113-.66;
Eff. February 1, 1976;
Amended Eff. June 11, 1977;
Repealed Eff. October 1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0800 - OPTIONAL METHOD FOR PAYMENT OF SOFT DRINK EXCISE TAX › Section 04D .0807 - REPEALED - NO RETAILER QUALIFIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.56B;
													 105-113.63;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0800 - OPTIONAL METHOD FOR PAYMENT OF SOFT DRINK EXCISE TAX › Section 04D .0808 - REPEALED - BOND REQUIREMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.56B;
													 105-113.63;
Eff. February 1, 1976;
Amended Eff. October 30, 1981;
Repealed Eff. October 1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0900 - MONTHLY REPORT, INVOICE AND BOND REQUIREMENTS › Section 04D .0901-.0903

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.51;
													 105-113.52;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 1998; March 1, 1995; October 1, 1991; October 30, 1981;
Repealed Eff. July 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0900 - MONTHLY REPORT, INVOICE AND BOND REQUIREMENTS › Section 04D .0904-.0905

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.52;
													 105-113.54;
													 105-113.63;
Eff. February 1, 1976;
Repealed Eff. October 1, 1991.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0900 - MONTHLY REPORT, INVOICE AND BOND REQUIREMENTS › Section 04D .0906 - REPEALED - FAILURE TO FILE TIMELY REPORTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.63;
													 105-236;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0900 - MONTHLY REPORT, INVOICE AND BOND REQUIREMENTS › Section 04D .0907-.0908

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.51;
													 105-113.52;
													 105-113.58;
													 105-262;
Eff. October 1, 1991;
Amended
													 Eff. March 1, 1995; November 1, 1991;
Repealed Eff. July 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .0900 - MONTHLY REPORT, INVOICE AND BOND REQUIREMENTS › Section 04D .0909 - REPEALED - BOND REQUIREMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.51;
													 105-113.53;
													 105-262;
Eff. October 1, 1991;
Repealed
													 Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .1000 - LIABILITY FOR THE SOFT DRINK EXCISE TAX › Section 04D .1001 - REPEALED - LIABILITY UNDER G.S. 105 113.51(A)

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.51;
													 105-262;
Eff. October 1, 1991;
Amended
													 Eff. March 1, 1995; January 1, 1994;
Repealed Eff. July 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .1000 - LIABILITY FOR THE SOFT DRINK EXCISE TAX › Section 04D .1002 - REPEALED - SECONDARY LIABILITY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.51;
													 105-262;
Eff. October 1, 1991;
Repealed
													 Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter D - SOFT DRINK TAX › Section .1000 - LIABILITY FOR THE SOFT DRINK EXCISE TAX › Section 04D .1003 - REPEALED - LIABILITY UNDER G.S. 105 113.51(B) SOFT DRINK CERTIFICATE OF LIABILITY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.51;
													 105-262;
Eff. March 1, 1995;
Repealed
													 Eff. July 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0100 - LICENSES › Section 04E .0101 - REPEALED - PERMIT REQUIRED TO OBTAIN LICENSE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.69;
													 105-113.102;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0100 - LICENSES › Section 04E .0102-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.70 through
													 105-113.79;
													 105-113.89;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994; April 1, 1986; October 30, 1981; March 14, 1980; June 11, 1977;
Repealed
													 Eff. July 1, 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0100 - LICENSES › Section 04E .0104 - REPEALED - LICENSE APPLICATION OF PARTNERSHIP

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.99;
													 105-113.102;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0100 - LICENSES › Section 04E .0105 - REPEALED - SALESMAN FOR PROPRIETORSHIP OPERATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.74;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1984;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0100 - LICENSES › Section 04E .0106 - REPEALED - LICENSE NOT TRANSFERABLE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.99;
													 105-113.100;
													 105-113.102;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0200 - PAYMENT OF TAX › Section 04E .0201-.0203

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.76;
													 105-113.80 through
													 105-113.83;
													 105-113.84;
													 105-113.89;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994; April 1, 1986; July 1, 1984; March 14, 1980; September 20, 1977;
Repealed
													 Eff. July 1, 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0200 - PAYMENT OF TAX › Section 04E .0204 - OUT OF STATE SHIPMENTS REPORTING

Current through Register Vol. 39, No. 2, July 15, 2024
(a) For all out-of-state shipments, resident
											  wholesalers and importers shall maintain invoices, and if using a common carrier for shipment, bills of
											  lading.
(b) If delivered by using wholesaler's or importer's own
											  mode of transportation, the wholesale or importer shall maintain the name, signature, and address of the
											  person receiving malt beverages or wine from the wholesaler or importer.
Authority
													 G.S.
													 105-113.81;
													 105-113.88;
													 105-262;
Eff. February 1, 1976;
Readopted Eff. January 1, 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0200 - PAYMENT OF TAX › Section 04E .0205 - MAJOR DISASTER REPORTING

Current through Register Vol. 39, No. 2, July 15, 2024
(a) To claim a major disaster exemption pursuant
											  to G.S. 105 -113.81(a), wholesalers and importers of malt beverages or wine must submit Form B-C-750 to the
											  Department. If the wholesaler or importer meets the requirements of
											  G.S.
											  105-113.81(a) and is therefore qualified to take the
											  exemption, the Department will return Form B-C-750 verifying that an exemption can be claimed. If verified by
											  the Department, the wholesalers or importers shall include Form B-C-750 with the monthly report filed
											  pursuant to G.S.
											  105-113.83.
(b) Form B-C-750
											  requires the following:
(1) the reporting period for the report;
(2) information required by
											  17 NCAC 01C
											  .0322(b);
(3) the
											  wholesaler or importer's legal name and mailing address;
(4) the
											  trade name or doing-business-as name, if applicable;
(5) if the
											  wholesaler or importer elects to designate a contact person, the identity of a contact person, including his
											  or her legal name, phone number, and fax number;
(6) the type of
											  product subject to the major disaster;
(7) the brand name of the
											  product subject to the major disaster;
(8) the amount of malt
											  beverages or wine subject to the major disaster; and
(9)
											  documentation to support that a major disaster occurred.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0200 - PAYMENT OF TAX › Section 04E .0206 - REPEALED - WHOLESALER BUYING FROM WHOLESALER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.83;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0200 - PAYMENT OF TAX › Section 04E .0207-.0208

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.86;
													 105-113.89;
													 105-113.102;
Eff. February 1, 1976;
Amended Eff. October 30, 1981;
Repealed Eff. April 1, 1986.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0200 - PAYMENT OF TAX › Section 04E .0209 - REPEALED - BEER OR WINE TO EMPLOYEES AND GUESTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.81;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1990; April 1, 1986; July 1, 1984;
Repealed Eff. January 1,
													 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0200 - PAYMENT OF TAX › Section 04E .0210 - REPEALED - IDENTICAL TAX UPON DOMESTIC AND NON DOMESTIC WINES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.80;
													 105-262;
Eff. February 1, 1985;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0300 - SPOILAGE: BREAKAGE AND DESTRUCTION › Section 04E .0301-.0302

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.85;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. December 1, 2003; July 1, 2000; March 14, 1980; April 1, 1986; October 30, 1981;
Repealed
													 Eff. January 1, 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0300 - SPOILAGE: BREAKAGE AND DESTRUCTION › Section 04E .0303 - DESTRUCTION OF MALT BEVERAGES OR WINE WHEN IN TRANSIT

Current through Register Vol. 39, No. 2, July 15, 2024
Non-tax-paid malt beverages and wine that are destroyed while in the
													 possession of a common carrier who is transporting these alcoholic beverages from the brewery or winery to
													 the resident wholesaler or resident importer shall not be considered part of the taxable inventory of the
													 resident wholesaler or resident importer.
Authority
													 G.S.
													 105-113.83;
													 105-262;
Eff. February 1, 1976;
Readopted Eff. January 1, 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0300 - SPOILAGE: BREAKAGE AND DESTRUCTION › Section 04E .0304 - REPEALED - DESTRUCTION WHEN PROPERTY OF RESIDENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.86;
													 105-113.102;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0400 - MILITARY BEER AND WINE › Section 04E .0401 - REPEALED - INSIGNIA FOR MILITARY USE ONLY REQUIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.86;
													 105-113.102;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0400 - MILITARY BEER AND WINE › Section 04E .0402 - REPEALED - ACCOUNTING FOR BEER AND WINE SALES TO MILITARY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.81;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. April 1, 1986; January 1, 1982;
Repealed Eff. January 1,
													 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0400 - MILITARY BEER AND WINE › Section 04E .0403 - REPEALED - SEGREGATION OF MILITARY FROM CIVILIAN

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.86;
													 105-113.102;
Eff. February 1, 1976;
Repealed Eff. January 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0500 - OCEAN GOING BEER AND WINE › Section 04E .0501 - REPEALED - EXEMPTION FROM TAX

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.81;
													 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 E - ALCOHOLIC BEVERAGES TAX › Section .0500 - OCEAN GOING BEER AND WINE › Section 04E .0502 - RECEIPTS FOR MALT BEVERAGES AND WINE DELIVERED TO OCEANGOING VESSELS

Current through Register Vol. 39, No. 2, July 15, 2024
Receipt for delivery of non-tax-paid malt beverages and wine to
													 oceangoing vessels shall be signed for by an authorized officer or agent of the vessel. The signed receipts
													 must be retained by the wholesaler or importer for a period of three years.
Authority
													 G.S.
													 105-113.81;
													 105-262;
Eff. February 1, 1976;
Readopted Eff. January 1, 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0600 - BOND REQUIRED › Section 04E .0601 - BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED OF WHOLESALERS AND IMPORTERS OF MALT BEVERAGES OR WINE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A bond submitted to the Department pursuant to
											  G.S.
											  105-113.86 shall be filed on Form B-C-790. Form B-C-790 requires the
											  following:
(1) the bond number;
(2) the principal's legal name;
(3) the surety's name;
(4) the
											  written value of bond amount;
(5) the numeric value of bond
											  amount;
(6) the bond effective date;
(7) the date the bond is executed;
(8) the authorization, printed name, and signature of the Attorney-in-Fact
											  acting on behalf of the surety in accordance with the following:
(A) surety
											  shall affix its seal to the form;
(B) surety shall include with
											  the form a power of attorney authorizing the Attorney-in-Fact to sign on behalf of the surety; and
(C) surety shall prepare the power of attorney on the surety's own form
											  executed under the surety's seal. If the power of attorney submitted with the form is other than a manually
											  signed original, it shall be accompanied by a certification from the surety that the power of attorney is
											  valid; and
(9) the authorization, printed name,
											  signature, and title of the person authorized to legally bind the principal in accordance with the following:
(A) if the principal has a seal, the principal shall affix its seal to the
											  form;
(B) if the principal does not have a seal, the person
											  signing the form shall have his or her signature notarized on the form; and
(C) the principal shall include documentation (such as the principal's
											  bylaws, operating agreement, or resolution) showing that the person signing the form has the authority to
											  bind the principal.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0600 - BOND REQUIRED › Section 04E .0602 - REPEALED - NEW WHOLESALER OR IMPORTER BOND

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.86;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994;
Repealed Eff. January 1, 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0700 - DISTRIBUTION OF MALT AND WINE EXCISE TAX TO LOCAL GOVERNMENTS › Section 04E .0701-.0702

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.86;
													 105-113.102;
Eff. February 1, 1976;
Amended Eff. March 14, 1980;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0700 - DISTRIBUTION OF MALT AND WINE EXCISE TAX TO LOCAL GOVERNMENTS › Section 04E .0703 - EXPIRED - DISTRIBUTION NOTICE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.82;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 2000; March 14, 1980;
Expired Eff. January 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0700 - DISTRIBUTION OF MALT AND WINE EXCISE TAX TO LOCAL GOVERNMENTS › Section 04E .0704 - REPEALED - DEFINED AREAS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.86;
													 105-113.102;
Eff. February 1, 1976;
Amended Eff. March 14, 1980; September 20, 1977;
Repealed Eff. October 30,
													 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter E - ALCOHOLIC BEVERAGES TAX › Section .0700 - DISTRIBUTION OF MALT AND WINE EXCISE TAX TO LOCAL GOVERNMENTS › Section 04E .0705 - REPEALED - HOLD FUNDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-113.86;
													 105-113.102;
Eff. February 1, 1976;
Amended Eff. March 14, 1980;
Repealed Eff. April 1, 1986.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter F › Section 04F .0101-.0104

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-228.31;
											  105-228.32;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. January 1, 1994; July 1, 1984;
Repealed Eff. July 1, 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter F › Section 04F .0105 - REPEALED - CONVEYANCE TAX (EXCISE TAX ON DEEDS) REPORTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-228.30;
											  105-262;
Eff. October 1, 1991;
Repealed
											  Eff. July 1, 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES › Subchapter A - DIVISIONAL RULES › Section 05A .0101-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-114 to
											  105-132;
											  105-163.25 to
											  105-163.37;
											  143B-10;
											  143B-221;
Eff. February 1, 1976;
Repealed Eff. October 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES › Subchapter B - FRANCHISE TAX › Section .0100 - GENERAL INFORMATION › Section 05B .0101-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-114;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 31, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES › Subchapter B - FRANCHISE TAX › Section .0100 - GENERAL INFORMATION › Section 05B .0104 - INACTIVE CORPORATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
A corporation that is inactive and without assets is subject
													 annually to a minimum franchise tax. A return is required containing a statement of the status of the
													 corporation. Failure to file this return and pay the minimum tax will result in suspension of the articles of
													 incorporation or certificate of authority.
Authority
													 G.S.
													 105-114;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. November 1, 1991; November 1, 1987;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 19, 2017.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES › Subchapter B - FRANCHISE TAX › Section .0100 - GENERAL INFORMATION › Section 05B .0105 - DISSOLUTION OR WITHDRAWAL OF CORPORATE RIGHTS

Current through Register Vol. 39, No. 2, July 15, 2024
Corporations are not subject to franchise tax after the end of the
													 income year in which articles of dissolution or withdrawal are filed with the Secretary of State unless they
													 engage in business activities not incidental to winding up their affairs. Therefore, no franchise tax is
													 required with the income return filed for the year in which the application is filed or with any subsequent
													 income returns that may be required in connection with winding up the affairs of the
													 corporation.
Authority
													 G.S.
													 105-114;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. January 1, 1994; October 31, 1981;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 19, 2017.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES › Subchapter B - FRANCHISE TAX › Section .0100 - GENERAL INFORMATION › Section 05B .0106 - REPEALED - PAYMENT OF FRANCHISE TAXES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-127;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES › Subchapter B - FRANCHISE TAX › Section .0100 - GENERAL INFORMATION › Section 05B .0107 - EXTENSION OF FILING DATE

Current through Register Vol. 39, No. 2, July 15, 2024
Rule
													 17 NCAC 05C
													 .2004 sets out the procedure for a corporation to obtain an extension of time to
													 file its corporate franchise and income tax return.
Authority
													 G.S.
													 105-129;
													 105-262;
													 105-263;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1999; January 1, 1994; April 1, 1991; January 1, 1978.
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 19, 2017.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES › Subchapter B - FRANCHISE TAX › Section .0100 - GENERAL INFORMATION › Section 05B .0108 - EXPIRED - ELECTRONIC FILING OF GENERAL BUSINESS FRANCHISE TAX RETURNS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
Eff. March 1, 2006;
Expired Eff. September
													 1, 2017 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES › Subchapter B - FRANCHISE TAX › Section .0200 - RAILROADS › Section 05B .0201-.0202

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-115;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 31, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES › Subchapter B - FRANCHISE TAX › Section .0200 - RAILROADS › Section 05B .0203 - REPEALED - BILLED FOR THE TAX

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-115;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 1, 1993.