STATE STATUTES & CODES
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NORTH CAROLINA STATUTES AND CODES
§ 105-113.37. Payment of tax.
§ 105‑113.37. Paymentof tax.
(a) Monthly Report. Exceptfor tax on a designated sale under subsection (b), the taxes levied by thisArticle are payable when a report is required to be filed. A report is due on amonthly basis. A monthly report covers sales and other activities occurring ina calendar month and is due within 20 days after the end of the month coveredby the report. A report shall be filed on a form provided by the Secretary andshall contain the information required by the Secretary.
(b) Designation ofExempt Sale. A wholesale dealer who sells a tobacco product to a person whohas notified the wholesale dealer in writing that the person intends to resellthe item in a transaction that is exempt from tax under G.S. 105‑113.35(a)(1)or (2) may, when filing a monthly report under subsection (a), designate thequantity of tobacco products sold to the person for resale. A wholesale dealershall report a designated sale on a form provided by the Secretary.
A wholesale dealer is notrequired to pay tax on a designated sale when filing a monthly report. Thewholesale dealer shall pay the tax due on all other sales in accordance withthis section. A wholesale dealer or a customer of a wholesale dealer may notdelay payment of the tax due on a tobacco product by failing to pay tax on asale that is not a designated sale or by overstating the quantity of tobaccoproducts that will be resold in a transaction exempt under G.S. 105‑113.35(a)(1)or (2).
A person who does not sell atobacco product in a transaction exempt under G.S. 105‑113.35(a)(1) or(2) after a wholesale dealer has failed to pay the tax due on the sale of theitem to the person in reliance on the person's written notification of intentis liable for the tax and any penalties and interest due on the designatedsale. If the Secretary determines that a tobacco product reported as adesignated sale is not sold as reported, the Secretary shall assess the personwho notified the wholesale dealer of an intention to resell the item in anexempt transaction for the tax due on the sale and any applicable penalties andinterest. A wholesale dealer who does not pay tax on a tobacco product inreliance on a person's written notification of intent to resell the item in anexempt transaction is not liable for any tax assessed on the item.
(c) Repealed by SessionLaws 1991 (Regular Session, 1992), c. 955, s. 12.
(d) Shipping Report. Anyperson who transports other tobacco products upon the public highways, roads,or streets of this State must, upon notice from the Secretary, file a report ina form prescribed by and containing the information required by the Secretary. (1969, c. 1075, s. 2; 1973,c. 476, s. 193; 1991, c. 689, s. 271; 1991 (Reg. Sess., 1992), c. 955, s. 12;2009‑559, s. 3.)