CHAPTER 4 ‑ GROSS RECEIPTS AND PRIVILEGE LICENSE TAXES

SUBCHAPTER 4A ‑ DIVISIONAL RULES

17 NCAC 04A .0101         LOCATION

17 NCAC 04A .0102         GENERAL PURPOSE

17 NCAC 04A .0103         ADMINISTRATIVE UNIT FUNCTION

17 NCAC 04A .0104         ASSESSMENT UNIT FUNCTION

17 NCAC 04A .0105         PRIVILEGE LICENSE UNITS FUNCTION

17 NCAC 04A .0106         CIGARETTE TAX UNIT FUNCTION

17 NCAC 04A .0107         SOFT DRINK TAX UNIT FUNCTION

17 NCAC 04A .0108         ALCOHOLIC BEVERAGES TAX UNIT FUNCTION

History Note:        Authority G.S. 105-33 through 105-113.112; 105-228.28 through 105-228.36;

Eff. February 1, 1976;

Amended Eff. April 1, 1986; July 1, 1984;  March 14, 1980; June 1, 1979;

Repealed Eff. January 1, 1994.