17 NCAC 04C .0902         MONTHLY REPORT FOR NONRESIDENT DISTRIBUTORs

(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.

(c) Form B-A-6 shall be filed each month even if no cigarettes were sold, shipped, delivered, or otherwise disposed of in North Carolina for the reporting period.

History Note:        Authority G.S. 105‑113.18; 105‑262;

Eff. February 1, 1976;

Readopted Eff. January 1, 2021.