17 NCAC 04C .0702         EXCISE TAX LIABILITY FOR CIGARETTE INVENTORY

A distributor is liable for the tax upon any non-tax-paid cigarettes that are stolen or otherwise unaccounted for.

History Note:        Authority G.S. 105‑113.5; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994;

Readopted Eff. January 1, 2021.