NCAC Table of Contents
NCAC
NCAC > Title 17 - Revenue > Chapter 04 - License and Excise Tax Division
Chapter 04 (consolidated)License and Excise Tax DivisionHTML | DOC
SubChapter AHTML | DOC
17 NCAC 04A .0101-.0108REPEALEDHTML | DOC
 
SubChapter BHTML | DOC
17 NCAC 04B .0101REPEALED - SEPARATE LICENSEHTML | DOC
17 NCAC 04B .0102REPEALED - TRANSFER FEEHTML | DOC
17 NCAC 04B .0103REPEALED - SEASONAL BUSINESSHTML | DOC
17 NCAC 04B .0104-.0107REPEALEDHTML | DOC
17 NCAC 04B .0108REPEALED - INDIAN RESERVATIONSHTML | DOC
17 NCAC 04B .0109REPEALED - MAIL-ORDER BUSINESSHTML | DOC
17 NCAC 04B .0110REPEALED - LOCATION WITHIN MILE OF TWO CITIESHTML | DOC
17 NCAC 04B .0201-.0202REPEALEDHTML | DOC
17 NCAC 04B .0203REPEALED - PART TIMEHTML | DOC
17 NCAC 04B .0301REPEALED - NOT PRORATEDHTML | DOC
17 NCAC 04B .0302COMPUTATION AND PAYMENT OF AMUSEMENT GROSS RECEIPTS TAXESHTML | DOC
17 NCAC 04B .0303MEMBERSHIP ADMITTANCE FEEHTML | DOC
17 NCAC 04B .0304FOOD AND ENTERTAINMENTHTML | DOC
17 NCAC 04B .0305REPEALED - DANCES AND ATHLETIC CONTESTSHTML | DOC
17 NCAC 04B .0306CIVIC ORGANIZATION AMUSEMENTSHTML | DOC
17 NCAC 04B .0307REPEALED - INDIAN RESERVATIONHTML | DOC
17 NCAC 04B .0308DRAG STRIPS AND GO-CART RACESHTML | DOC
17 NCAC 04B .0309REPEALED - GO-CART RACESHTML | DOC
17 NCAC 04B .0310FISHING PIERSHTML | DOC
17 NCAC 04B .0311HORSE AND DOG SHOWSHTML | DOC
17 NCAC 04B .0312RATTLESNAKE MILKINGSHTML | DOC
17 NCAC 04B .0313REPEALED - AGRICULTURAL FAIRSHTML | DOC
17 NCAC 04B .0401-.0402REPEALEDHTML | DOC
17 NCAC 04B .0403REPEALED - REPORT OF GROSS RECEIPTS TAXHTML | DOC
17 NCAC 04B .0404REPEALED - DETERMINING NUMBER OF VEHICLESHTML | DOC
17 NCAC 04B .0405REPEALED - EXPECTED CONTRIBUTIONHTML | DOC
17 NCAC 04B .0501REPEALED - LOCATION AND DATEHTML | DOC
17 NCAC 04B .0502REPEALED - NOT PRORATEDHTML | DOC
17 NCAC 04B .0503REPEALED - REPORT OF GROSS RECEIPTS TAXHTML | DOC
17 NCAC 04B .0504AGRICULTURAL FAIRSHTML | DOC
17 NCAC 04B .0505REPEALED - NO ADDITIONAL PRIVILEGE LICENSESHTML | DOC
17 NCAC 04B .0601REPEALED - GROSS RECEIPTS OF $1,000 OR LESSHTML | DOC
17 NCAC 04B .0602REPEALED - APPRAISALS ONLYHTML | DOC
17 NCAC 04B .0603INDEPENDENT BOOKKEEPINGHTML | DOC
17 NCAC 04B .0604CPA'S: NOT A REGULATORY LICENSEHTML | DOC
17 NCAC 04B .0605DRAFTSMANHTML | DOC
17 NCAC 04B .0606GRAVE PLOTSHTML | DOC
17 NCAC 04B .0607LAND SURVEYORHTML | DOC
17 NCAC 04B .0608MASSEURS OR MASSEUSESHTML | DOC
17 NCAC 04B .0609OPTICIANHTML | DOC
17 NCAC 04B .0610PHYSICAL THERAPISTHTML | DOC
17 NCAC 04B .0611PRACTICING PHYSICIANSHTML | DOC
17 NCAC 04B .0612GOVERNMENT PHYSICIANSHTML | DOC
17 NCAC 04B .0613REPEALED - PHYSICIAN: CONSULTANT ON LAB EXAMHTML | DOC
17 NCAC 04B .0614PSYCHOLOGISTHTML | DOC
17 NCAC 04B .0615REPEALED - SUSPENSION OF PROFESSIONAL LICENSESHTML | DOC
17 NCAC 04B .0701-.0702REPEALEDHTML | DOC
17 NCAC 04B .0801REPEALED - SINGLE DELIVERIES OF 100 POUNDS OR LESSHTML | DOC
17 NCAC 04B .0802REPEALED - SOLICITING WITHOUT PROFITHTML | DOC
17 NCAC 04B .0901-.0902REPEALEDHTML | DOC
17 NCAC 04B .1001-.1003REPEALEDHTML | DOC
17 NCAC 04B .1101REPEALED - APPLICABILITY OF LICENSE TO ANOTHERHTML | DOC
17 NCAC 04B .1102SMALL TWO-WHEEL VEHICLEHTML | DOC
17 NCAC 04B .1201REPEALED - BURNERS USING PETROLEUM GASHTML | DOC
17 NCAC 04B .1202BOTTLER SELLING DRINK DISPENSERSHTML | DOC
17 NCAC 04B .1203NOT SPECIFICALLY MENTIONEDHTML | DOC
17 NCAC 04B .1204-.1206REPEALEDHTML | DOC
17 NCAC 04B .1207-.1208REPEALEDHTML | DOC
17 NCAC 04B .1301REPEALED - PRODUCTS OF THE DAIRYHTML | DOC
17 NCAC 04B .1302REPEALED - ICESHTML | DOC
17 NCAC 04B .1303REPEALED - FLEA MARKETHTML | DOC
17 NCAC 04B .1304REPEALED - NOT PRORATED NOR TRANSFERABLEHTML | DOC
17 NCAC 04B .1305REPEALED - OTHER APPLICABLE LICENSES DUEHTML | DOC
17 NCAC 04B .1306REPEALED - PEDDLING BY FOOT VS PEDDLING BY VEHICLEHTML | DOC
17 NCAC 04B .1307REPEALED - FISH EXEMPTIONHTML | DOC
17 NCAC 04B .1308REPEALED - LICENSE PROCUREMENT AND DISPLAYHTML | DOC
17 NCAC 04B .1309REPEALED - INFORMATION TO REVENUE DEPARTMENTHTML | DOC
17 NCAC 04B .1401-.1407REPEALEDHTML | DOC
17 NCAC 04B .1501REPEALED - LIABILITYHTML | DOC
17 NCAC 04B .1502REPEALED - REPORT OF FINANCIAL STANDINGHTML | DOC
17 NCAC 04B .1601-.1602REPEALEDHTML | DOC
17 NCAC 04B .1701REPEALED - AMERICAN VS EUROPEAN PLANHTML | DOC
17 NCAC 04B .1702REPEALED - SEASONAL RATEHTML | DOC
17 NCAC 04B .1703-.1706REPEALEDHTML | DOC
17 NCAC 04B .1707REPEALED - PRIVATE RESIDENCES OR COTTAGESHTML | DOC
17 NCAC 04B .1708GOVERNMENT CAMPGROUNDSHTML | DOC
17 NCAC 04B .1709REPEALED - HOTELS CHARGING ADMISSION TO ENTERTAINMENTHTML | DOC
17 NCAC 04B .1801REPEALED - SANDWICH VENDING MACHINESHTML | DOC
17 NCAC 04B .1802REPEALED - APPLICABILITY OF LICENSE TO ANOTHERHTML | DOC
17 NCAC 04B .1803-.1806REPEALEDHTML | DOC
17 NCAC 04B .1807-.1810REPEALEDHTML | DOC
17 NCAC 04B .1811REPEALED - FOOD SERVICE OPERATION OF VENDING MACHINE OPERATORHTML | DOC
17 NCAC 04B .1901REPEALED - TABLE MEASUREMENTHTML | DOC
17 NCAC 04B .1902COLLEGE UNIONHTML | DOC
17 NCAC 04B .2001REPEALED - OPERATOR'S LICENSEHTML | DOC
17 NCAC 04B .2002REPEALED - COIN-OPERATED RADIO OR TELEVISIONHTML | DOC
17 NCAC 04B .2003REPEALED - SEMIANNUAL INFORMATIONAL REPORTHTML | DOC
17 NCAC 04B .2101-.2102REPEALEDHTML | DOC
17 NCAC 04B .2103REPEALED - SEMIANNUAL INFORMATIONAL REPORTHTML | DOC
17 NCAC 04B .2104REPEALED - APPLICATION FOR REPLACEMENT LICENSEHTML | DOC
17 NCAC 04B .2105REPEALED - NO LOCATION LICENSE WHEN GROSS RECEIPTS DUEHTML | DOC
17 NCAC 04B .2106REPEALED - OPERATOR OF CLOSED CONTAINER WITH FIVE DISPENSERSHTML | DOC
17 NCAC 04B .2107REPEALED - APPLYING LICENSE TO ANOTHERHTML | DOC
17 NCAC 04B .2108FEDERAL GOVERNMENTHTML | DOC
17 NCAC 04B .2109REPEALED - NATIONAL BANKHTML | DOC
17 NCAC 04B .2110STATE GOVERNMENTHTML | DOC
17 NCAC 04B .2111CREDIT UNIONSHTML | DOC
17 NCAC 04B .2112SCHOOL LUNCHROOMHTML | DOC
17 NCAC 04B .2113-.2114REPEALEDHTML | DOC
17 NCAC 04B .2115REPEALED - COIN-OPERATED GAS PUMPSHTML | DOC
17 NCAC 04B .2116REPEALED - PHOTOSTAT AND PHOTOGRAPH MACHINESHTML | DOC
17 NCAC 04B .2117REPEALED - DUAL PURPOSE VENDING MACHINEHTML | DOC
17 NCAC 04B .2201REPEALED - ONE LICENSE FOR OTHER GAMESHTML | DOC
17 NCAC 04B .2202GOVERNMENTAL ACTIVITYHTML | DOC
17 NCAC 04B .2203NONPROFIT PRIVATE CLUBSHTML | DOC
17 NCAC 04B .2204SHUFFLEBOARD: PINBALL AND BOWLING MACHINESHTML | DOC
17 NCAC 04B .2205SKI SLOPES: ICE SKATING AND ROLLER RINKSHTML | DOC
17 NCAC 04B .2206REPEALED - ARCHERY RANGESHTML | DOC
17 NCAC 04B .2207SEVERAL OPERATORS AT ONE LOCATIONHTML | DOC
17 NCAC 04B .2208REPEALED - AMUSEMENT CENTERHTML | DOC
17 NCAC 04B .2209REPEALED - ELECTRONIC VIDEO GAMESHTML | DOC
17 NCAC 04B .2301REPEALED - INDIVIDUAL EMPLOYING ONE PERSONHTML | DOC
17 NCAC 04B .2302-.2303REPEALEDHTML | DOC
17 NCAC 04B .2401-.2402REPEALEDHTML | DOC
17 NCAC 04B .2501-.2502REPEALEDHTML | DOC
17 NCAC 04B .2601REPEALED - APPLICABILITY OF LICENSE TO ANOTHERHTML | DOC
17 NCAC 04B .2602PRISON CAMPSHTML | DOC
17 NCAC 04B .2603VETERANS CLUBSHTML | DOC
17 NCAC 04B .2604COMMISSARYHTML | DOC
17 NCAC 04B .2605MUNICIPALITYHTML | DOC
17 NCAC 04B .2606REPEALED - DISPENSER OPERATOR NOT LIABLEHTML | DOC
17 NCAC 04B .2701-.2703REPEALEDHTML | DOC
17 NCAC 04B .2801FREE RECORD WITH PURCHASE OF MERCHANDISEHTML | DOC
17 NCAC 04B .2802FLASHLIGHT BATTERIESHTML | DOC
17 NCAC 04B .2803REPEALED - MUSICAL TAPESHTML | DOC
17 NCAC 04B .2804SHORTWAVE RADIOSHTML | DOC
17 NCAC 04B .2901REPEALED - LIEN IN THIS STATEHTML | DOC
17 NCAC 04B .2902LIABILITY FOR DIRECT LOANSHTML | DOC
17 NCAC 04B .2903QUARTERLY returnHTML | DOC
17 NCAC 04B .2904TOTAL FACE VALUEHTML | DOC
17 NCAC 04B .2905NONRESIDENT ENGAGED IN BUSINESSHTML | DOC
17 NCAC 04B .3001-.3002REPEALEDHTML | DOC
17 NCAC 04B .3003REPEALED - SHIRTS OR UNIFORMSHTML | DOC
17 NCAC 04B .3004REPEALED - INDUSTRIAL RAGS AND WIPERSHTML | DOC
17 NCAC 04B .3005REPEALED - HOME-SIZE MACHINESHTML | DOC
17 NCAC 04B .3006REPEALED - DIAPER SERVICESHTML | DOC
17 NCAC 04B .3007REPEALED - APARTMENT OWNER EXEMPTIONHTML | DOC
17 NCAC 04B .3101-.3102REPEALEDHTML | DOC
17 NCAC 04B .3201-.3203REPEALEDHTML | DOC
17 NCAC 04B .3301REAL ESTATE LOANS: LOANING OWN FUNDSHTML | DOC
17 NCAC 04B .3302REAL ESTATE LOANS: PERSONAL PROPERTY COLLATERALHTML | DOC
17 NCAC 04B .3401-.3404REPEALEDHTML | DOC
17 NCAC 04B .3405REPEALED - CITY-WIDE LICENSEHTML | DOC
17 NCAC 04B .3406-.3408REPEALEDHTML | DOC
17 NCAC 04B .3409-.3412REPEALEDHTML | DOC
17 NCAC 04B .3413-.3414REPEALEDHTML | DOC
17 NCAC 04B .3501-.3502REPEALEDHTML | DOC
17 NCAC 04B .3601-.3602REPEALEDHTML | DOC
17 NCAC 04B .3701REPEALED - AIR CONDITIONING TAXABLE UNDER G.S. 105-54HTML | DOC
17 NCAC 04B .3702REPEALED - ONE LICENSE COVERS ALL ACTIVITIES LISTEDHTML | DOC
17 NCAC 04B .3703REPEALED - ONE-HALF RATEHTML | DOC
17 NCAC 04B .3704REPEALED - STRUCTURES SUPPORTING ELECTRICAL FIXTURESHTML | DOC
17 NCAC 04B .3801-.3802REPEALEDHTML | DOC
17 NCAC 04B .3901REPEALED - RETAIL LICENSEHTML | DOC
17 NCAC 04B .3902REPEALED - ICE CREAM DEFINED FOR THIS SECTIONHTML | DOC
17 NCAC 04B .3903REPEALED - MOBILE UNITSHTML | DOC
17 NCAC 04B .4001REPEALED - ABC STORESHTML | DOC
17 NCAC 04B .4002REPEALED - BAKERY THRIFT STORESHTML | DOC
17 NCAC 04B .4003-.4005REPEALEDHTML | DOC
17 NCAC 04B .4006REPEALED - FERTILIZERS: SEED: ETC.HTML | DOC
17 NCAC 04B .4007-.4014REPEALEDHTML | DOC
17 NCAC 04B .4101-.4102REPEALEDHTML | DOC
17 NCAC 04B .4103REPEALED - MOTOR FUEL NOT FOR HIGHWAY PURPOSESHTML | DOC
17 NCAC 04B .4201-.4203REPEALEDHTML | DOC
17 NCAC 04B .4301-.4302REPEALEDHTML | DOC
17 NCAC 04B .4401-.4402REPEALEDHTML | DOC
17 NCAC 04B .4501-.4520REPEALEDHTML | DOC
17 NCAC 04B .4521REPEALED - SHORTWAVE RADIOSHTML | DOC
 
SubChapter CHTML | DOC
17 NCAC 04C .0101DEFINITIONSHTML | DOC
17 NCAC 04C .0102-.0103REPEALEDHTML | DOC
17 NCAC 04C .0201APPLICATION OF LICENSEHTML | DOC
17 NCAC 04C .0202-.0203REPEALEDHTML | DOC
17 NCAC 04C .0204EXHIBIT OF LICENSEHTML | DOC
17 NCAC 04C .0205DISTRIBUTOR TO NOTIFY MANUFACTURERHTML | DOC
17 NCAC 04C .0301-.0302REPEALEDHTML | DOC
17 NCAC 04C .0401-.0404REPEALEDHTML | DOC
17 NCAC 04C .0405REPEALED - METER MACHINE MAINTENANCEHTML | DOC
17 NCAC 04C .0501-.0503REPEALEDHTML | DOC
17 NCAC 04C .0504OUT-OF-STATE SALES: NONRESIDENT REGISTRATIONHTML | DOC
17 NCAC 04C .0505REPEALED - LIMITED TIME TO AFFIX TAXPAID INDICIA (STAMPS AND IMPRINTS)HTML | DOC
17 NCAC 04C .0601REPEALED - SALES TO LICENSED DISTRIBUTORSHTML | DOC
17 NCAC 04C .0602INVOICE REQUIREMENTHTML | DOC
17 NCAC 04C .0603REPEALED - TAX ON COMPLIMENTARY PACKSHTML | DOC
17 NCAC 04C .0604REPEALED - MANUFACTURER ACTING AS DISTRIBUTORHTML | DOC
17 NCAC 04C .0701REPEALED - DISTRIBUTOR RESPONSIBLE FOR TAXHTML | DOC
17 NCAC 04C .0702INSURE CIGARETTE INVENTORYHTML | DOC
17 NCAC 04C .0801FEDERAL GOVERNMENTHTML | DOC
17 NCAC 04C .0802REPEALED - free distribution by manufacturerHTML | DOC
17 NCAC 04C .0901MONTHLY REPORT FOR RESIDENT DISTRIBUTORHTML | DOC
17 NCAC 04C .0902MONTHLY REPORT FOR NONRESIDENT DISTRIBUTORHTML | DOC
17 NCAC 04C .0903RECORD REQUIREMENTHTML | DOC
17 NCAC 04C .1001REPEALED - RETURN UNUSED STAMPS: NO TRANSFERHTML | DOC
17 NCAC 04C .1002REFUNDS ONLY TO DISTRIBUTORSHTML | DOC
17 NCAC 04C .1003-.1004REPEALEDHTML | DOC
17 NCAC 04C .1101DEALERS ON TRAINSHTML | DOC
17 NCAC 04C .1102OCEAN-GOING VESSELSHTML | DOC
17 NCAC 04C .1201IDENTIFICATION REQUIREMENT FOR EACH MACHINEHTML | DOC
17 NCAC 04C .1202VENDING MACHINE OPERATORSHTML | DOC
17 NCAC 04C .1203REPEALED - DISTRIBUTORS WITH VENDING MACHINESHTML | DOC
17 NCAC 04C .1204REPEALED - DISPLAY STAMPED CIGARETTES IN MACHINESHTML | DOC
17 NCAC 04C .1301LICENSE REQUIREMENTSHTML | DOC
17 NCAC 04C .1401INVOICE REQUIREMENTHTML | DOC
17 NCAC 04C .1402SALES TO LICENSED DEALERS ONLYHTML | DOC
17 NCAC 04C .1403MANUFACTURERS ACTING AS RETAILERHTML | DOC
17 NCAC 04C .1501PRIMARY LIABILITYHTML | DOC
17 NCAC 04C .1601EXEMPT SALES LIMITED TO ARMED FORCES AND THEIR DEPENDENTSHTML | DOC
17 NCAC 04C .1602DELIVERIES TO ARMED FORCES EXCHANGE SERVICESHTML | DOC
17 NCAC 04C .1603SALES OF OTHER TOBACCO PRODUCTS: BY OTHERS: NOT EXEMPTHTML | DOC
17 NCAC 04C .1701MUST SELL AS DESIGNATEDHTML | DOC
17 NCAC 04C .1702NO DELAYED OR DEFERRED TAX PAYMENT ALLOWEDHTML | DOC
17 NCAC 04C .1703PRIOR WRITTEN NOTIFICATION REQUIRED FROM NC CUSTOMERSHTML | DOC
17 NCAC 04C .1704INVOICING REQUIREMENTSHTML | DOC
17 NCAC 04C .1705REPORTING REQUIREMENTSHTML | DOC
17 NCAC 04C .1706ORIGINAL SELLER NOT LIABLE FOR TAXHTML | DOC
17 NCAC 04C .1707PENALTIES FOR IMPROPER HANDLING OF DESIGNATED PRODUCTHTML | DOC
17 NCAC 04C .1801MONTHLY RETURN REQUIREMENTSHTML | DOC
17 NCAC 04C .1802INVOICING REQUIREMENTSHTML | DOC
17 NCAC 04C .1803RECORDS REQUIREMENTSHTML | DOC
17 NCAC 04C .1901IDENTIFICATION AND LOCATION REQUIREDHTML | DOC
 
SubChapter DHTML | DOC
17 NCAC 04D .0101-.0102REPEALEDHTML | DOC
17 NCAC 04D .0201-.0203REPEALEDHTML | DOC
17 NCAC 04D .0204REPEALED - GENERAL LICENSE PROVISIONSHTML | DOC
17 NCAC 04D .0301-.0302REPEALEDHTML | DOC
17 NCAC 04D .0303REPEALED - LIQUID BASE RATE ILLUSTRATEDHTML | DOC
17 NCAC 04D .0304REPEALED - POWDER RATEHTML | DOC
17 NCAC 04D .0305REPEALED - PRODUCTS NOT USED IN MANUFACTURING PROCESSHTML | DOC
17 NCAC 04D .0401-.0402REPEALEDHTML | DOC
17 NCAC 04D .0403-.0404REPEALEDHTML | DOC
17 NCAC 04D .0501REPEALED - FEDERAL GOVERNMENTHTML | DOC
17 NCAC 04D .0502-.0504REPEALEDHTML | DOC
17 NCAC 04D .0505-.0506REPEALEDHTML | DOC
17 NCAC 04D .0507REPEALED - EXEMPTION OF CONCENTRATED JUICES DETERMINEDHTML | DOC
17 NCAC 04D .0508REPEALED - NATURAL PRODUCTS EXEMPTION DETERMINEDHTML | DOC
17 NCAC 04D .0509REPEALED - DESIGNATION OF EXEMPT SALESHTML | DOC
17 NCAC 04D .0601REPEALED - LIABILITYHTML | DOC
17 NCAC 04D .0602-.0606REPEALEDHTML | DOC
17 NCAC 04D .0607REPEALED - TAXABLE TRANSACTIONSHTML | DOC
17 NCAC 04D .0608REPEALED - CONTROL OF TAX EXEMPT TRANSACTIONSHTML | DOC
17 NCAC 04D .0609REPEALED - PROVISION FOR REFUNDHTML | DOC
17 NCAC 04D .0610REPEALED - ONLY NORTH CAROLINA TAXPAID INDICIA ALLOWEDHTML | DOC
17 NCAC 04D .0701-.0702REPEALEDHTML | DOC
17 NCAC 04D .0703REPEALED - WHO QUALIFIESHTML | DOC
17 NCAC 04D .0704-.0705REPEALEDHTML | DOC
17 NCAC 04D .0706-.0708REPEALEDHTML | DOC
17 NCAC 04D .0709REPEALED - CREDIT PROCEDURE FOR TAX EXEMPT SALESHTML | DOC
17 NCAC 04D .0710-.0711REPEALEDHTML | DOC
17 NCAC 04D .0801-.0803REPEALEDHTML | DOC
17 NCAC 04D .0804REPEALED - TAXABLE TRANSACTIONSHTML | DOC
17 NCAC 04D .0805-.0806REPEALEDHTML | DOC
17 NCAC 04D .0807REPEALED - NO RETAILER QUALIFIESHTML | DOC
17 NCAC 04D .0808REPEALED - BOND REQUIREMENTHTML | DOC
17 NCAC 04D .0901-.0903REPEALEDHTML | DOC
17 NCAC 04D .0904-.0905REPEALEDHTML | DOC
17 NCAC 04D .0906REPEALED - FAILURE TO FILE TIMELY REPORTSHTML | DOC
17 NCAC 04D .0907-.0908REPEALEDHTML | DOC
17 NCAC 04D .0909REPEALED - BOND REQUIREMENTSHTML | DOC
17 NCAC 04D .1001REPEALED - LIABILITY UNDER G.S. 105-113.51(A)HTML | DOC
17 NCAC 04D .1002REPEALED - SECONDARY LIABILITYHTML | DOC
17 NCAC 04D .1003REPEALED - LIABILITY UNDER G.S. 105-113.51(B) - SOFT DRINK CERTIFICATE OF LIABILITYHTML | DOC
 
SubChapter EHTML | DOC
17 NCAC 04E .0101REPEALED - PERMIT REQUIRED TO OBTAIN LICENSEHTML | DOC
17 NCAC 04E .0102-.0103REPEALEDHTML | DOC
17 NCAC 04E .0104REPEALED - LICENSE APPLICATION OF PARTNERSHIPHTML | DOC
17 NCAC 04E .0105REPEALED - SALESMAN FOR PROPRIETORSHIP OPERATIONHTML | DOC
17 NCAC 04E .0106REPEALED - LICENSE NOT TRANSFERABLEHTML | DOC
17 NCAC 04E .0201-.0203REPEALEDHTML | DOC
17 NCAC 04E .0204OUT-OF-STATE SHIPMENTS REPORTINGHTML | DOC
17 NCAC 04E .0205MAJOR DISASTER REPORTINGHTML | DOC
17 NCAC 04E .0206WHOLESALER BUYING FROM WHOLESALERHTML | DOC
17 NCAC 04E .0207-.0208REPEALEDHTML | DOC
17 NCAC 04E .0209REPEALED - BEER OR WINE TO EMPLOYEES AND GUESTSHTML | DOC
17 NCAC 04E .0210REPEALED - IDENTICAL TAX UPON DOMESTIC AND NON-DOMESTIC WINESHTML | DOC
17 NCAC 04E .0301SPOILAGE OR DESTRUCTION OF NONTAXPAID BEER OR WINEHTML | DOC
17 NCAC 04E .0302sPOILAGE OF TAXPAID BEER OR WINEHTML | DOC
17 NCAC 04E .0303DESTRUCTION WHEN IN TRANSITHTML | DOC
17 NCAC 04E .0304REPEALED - DESTRUCTION WHEN PROPERTY OF RESIDENTHTML | DOC
17 NCAC 04E .0401REPEALED - INSIGNIA FOR MILITARY USE ONLY REQUIREDHTML | DOC
17 NCAC 04E .0402REPEALED - ACCOUNTING FOR BEER AND WINE SALES TO MILITARYHTML | DOC
17 NCAC 04E .0403REPEALED - SEGREGATION OF MILITARY FROM CIVILIANHTML | DOC
17 NCAC 04E .0501REPEALED - EXEMPTION FROM TAXHTML | DOC
17 NCAC 04E .0502RECEIPT FOR DELIVERY REQUIREDHTML | DOC
17 NCAC 04E .0601BOND REQUIRED OF WHOLESALER AND IMPORTERHTML | DOC
17 NCAC 04E .0602NEW WHOLESALER OR IMPORTER BONDHTML | DOC
17 NCAC 04E .0701-.0702REPEALEDHTML | DOC
17 NCAC 04E .0703DISTRIBUTION NOTICEHTML | DOC
17 NCAC 04E .0704REPEALED - DEFINED AREASHTML | DOC
17 NCAC 04E .0705REPEALED - HOLD FUNDSHTML | DOC
 
SubChapter FHTML | DOC
17 NCAC 04F .0101-.0104REPEALEDHTML | DOC
17 NCAC 04F .0105REPEALED - CONVEYANCE TAX (EXCISE TAX ON DEEDS) REPORTSHTML | DOC
 
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