SECTION .0200 ‑ CIGARETTE DISTRIBUTOR'S LICENSE

17 NCAC 04C .0201         APPLICATION or renewal requirements for a DISTRIBUTOR'S license; duty to update

(a)  A distributor obtaining, renewing, or updating a license pursuant to G.S. 105-113.12 shall use Form B-A-2 as set forth in Rule .0104 of this Subchapter.

(b)  A distributor shall notify the Department of any changes to the information previously provided on Form B-A-2 by submitting a revised Form B-A-2. A distributor shall notify the Department at least 30 days before changing the physical location where non-tax-paid tobacco products are manufactured, received, or stored. A distributor shall notify the Department of all other changes previously provided on Form B-A-2 within 30 days of the change.

(c)  A distributor obtaining a new license or renewing an expired license shall remit the tax required by G.S. 105-113.12 with Form B-A-2.

(d)  A distributor obtaining a new license shall include a bond or an irrevocable letter of credit pursuant to G.S. 105-113.13 with Form B-A-2.

(e)  A distributor shall notify the manufacturers from whom cigarettes are purchased or received when the Department issues it a distributor's license or when there are changes to its distributor's license.

(f)  A distributor shall submit Form B-A-2 for each place of business as defined by G.S. 105-113.12.

History Note:        Authority G.S. 105‑113.11; 105‑113.12; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; October 30, 1981;

Readopted Eff. January 1, 2021.