North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter C - TOBACCO PRODUCTS TAX › Section .0900 - REPORTS AND RECORDS REQUIRED OF DISTRIBUTORS › Section 04C .0902 - MONTHLY REPORT FOR NONRESIDENT DISTRIBUTORS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Nonresident distributors filing
											  a report pursuant to G.S.
											  105-113.18 shall file Form B-A-6 and Form B-A-7. The requirements of Form
											  B-A-7 are provided in 17 NCAC
											  04C .0901(g) through (i).
(b) Form B-A-6 requires the following:
(1) the reporting period for the report;
(2) information required by
											  17 NCAC 01C
											  .0322(b);
(3) the
											  distributor's legal name and mailing address;
(4) the trade name
											  or doing-business-as name, if applicable;
(5) if the resident
											  distributor 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 distributor's
											  state of domicile;
(7) designation of whether the form is an
											  amended form;
(8) the number of cigarettes sold, designated by
											  packs, in North Carolina where excise tax is due;
(9) the excise
											  tax due on non-tax-paid cigarettes;
(10) the discount under
											  G.S.
											  105-113.21(a1), if applicable;
(11) penalty and interest due on non-tax paid cigarettes, if any, in
											  accordance with G.S.
											  105-236 and
											  G.S.
											  105-241.21;
(12) total payment
											  due;
(13) for the person authorized to legally bind the
											  distributor, his or her:
(A) signature;
(B) job title;
(C) date of
											  signature; and
(D) affirmation that the form is accurate and
											  complete; and
(14) an inventory of tax-paid cigarettes
											  during the reporting period, designated by packs, including the following information on Schedule B of the
											  Form:
(A) the beginning inventory of tax-paid cigarettes possessed by the
											  distributor on the first day of the reporting period;
(B) the
											  number of tax-paid cigarettes purchased or received from other sources, including the following information
											  regarding these transactions to be included on Schedule C of the form:
(i)
											  the invoice date;
(ii) the invoice number;
(iii) name and address from where the cigarettes were purchased or
											  received;
(iv) the amount of cigarettes purchased or received;
											  and
(v) copies of all invoices containing the information listed
											  in Rule .0903(c) of this Subchapter;
(C) the number of
											  tax-paid cigarettes sold in this State;
(D) the number of
											  cigarettes returned to a manufacturer, including information regarding these transactions to be included on
											  Schedule J as required by Rule .0901(d) of this Section;
(E)
											  other increases or decreases in inventory, with explanations provided with the form;
(F) the ending inventory of tax-paid cigarettes possessed by the
											  distributor on the last day of the reporting period; and
(G) the
											  number of non-tax-paid cigarettes, designated by packs, sold to the federal government, including the
											  following information regarding these transactions to be included on Schedule D of the form:
(i) the date the cigarettes were sold;
(ii) the name and address of the agency or instrumentality to whom
											  cigarettes were sold; and
(iii) the amount of cigarettes
											  sold.