§ 105-113.18. Payment of tax; reports. - North Carolina Statutes

§ 105‑113.18.  Paymentof tax; reports.

The taxes levied in this Partare payable when a report is required to be filed. The following reports arerequired to be filed with the Secretary:

(1)        Distributor'sReport. – A distributor shall file a monthly report in the form prescribed bythe Secretary. The report covers sales and other activities occurring in acalendar month and is due within 20 days after the end of the month covered bythe report. The report shall state the amount of tax due and shall identify anytransactions to which the tax does not apply.

(1a)      Report of FreeCigarettes. – A manufacturer who distributes cigarettes without charge shallfile a monthly report in the form prescribed by the Secretary. The reportcovers cigarettes distributed without charge in a calendar month and is duewithin 20 days after the end of the month covered by the report. The reportshall state the number of cigarettes distributed without charge and the amountof tax due.

(2)        Use Tax Report. –Every other person who has acquired non‑tax‑paid cigarettes forsale, use, or consumption subject to the tax imposed by this Part shall, within96 hours after receipt of the cigarettes, file a report in the form prescribedby the Secretary showing the amount of cigarettes so received and any otherinformation required by the Secretary. The report shall be accompanied bypayment of the full amount of the tax.

(3)        Shipping Report. –Any person, except a licensed distributor, who transports cigarettes upon thepublic highways, roads, or streets of this State, upon notice from theSecretary, shall file a report in the form prescribed by the Secretary andcontaining the information required by the Secretary.

(4)        Repealed by SessionLaws 1981 (Regular Session, 1982), c. 1209, s. 1. (1969, c. 1075, s. 2; 1973,c. 476, s. 193; 1981 (Reg. Sess., 1982), c. 1209, s. 1; 1993, c. 442, s. 7;1993 (Reg. Sess., 1994), c. 745, s. 2.)