§ 106‑245.33. Report and payment of tax by handler; definition and functions of handler.
(a) The tax imposed by this Article is payable monthly to theDepartment by the handler of eggs or processed eggs. The tax is due when areport is required to be filed. A handler shall file a report with theDepartment on a form provided by the Department within 20 days after the end ofeach month. The report shall state the volume of eggs or processed eggshandled by the handler during the preceding month.
(b) The term "handler" means any person who operates agrading station in North Carolina, a packer, huckster, or distributor whohandles eggs in North Carolina, a farmer who packs, processes, or otherwiseperforms the functions of a handler in North Carolina, or a distributor orseller of processed eggs. The term "handler" includes any person inNorth Carolina who purchases eggs for sale or distribution or any farmer inNorth Carolina who sells or distributes eggs to anyone other than a registeredhandler.
For purposes of this Article, the functions of a handler of eggs orprocessed eggs include the sale, distribution, or other disposition of eggs orprocessed eggs in North Carolina regardless of where the eggs or processed eggswere produced or purchased.
The term "registered handler" means any person who hasregistered with the Department to receive monthly return forms for reportingthe tax levied by this Article.
Every person, whether inside or outside the State, who engages inbusiness in North Carolina as a handler is required to register and to collectand pay the tax due on all eggs or processed eggs sold for use in this State. A handler shall maintain a certificate of registration, file returns, andperform all other duties required of handlers. (1987, c. 815, s. 1; 1989 (Reg. Sess., 1990), c. 1001,s. 2.)
§ 106‑245.33. Report and payment of tax by handler; definition and functions of handler.
(a) The tax imposed by this Article is payable monthly to theDepartment by the handler of eggs or processed eggs. The tax is due when areport is required to be filed. A handler shall file a report with theDepartment on a form provided by the Department within 20 days after the end ofeach month. The report shall state the volume of eggs or processed eggshandled by the handler during the preceding month.
(b) The term "handler" means any person who operates agrading station in North Carolina, a packer, huckster, or distributor whohandles eggs in North Carolina, a farmer who packs, processes, or otherwiseperforms the functions of a handler in North Carolina, or a distributor orseller of processed eggs. The term "handler" includes any person inNorth Carolina who purchases eggs for sale or distribution or any farmer inNorth Carolina who sells or distributes eggs to anyone other than a registeredhandler.
For purposes of this Article, the functions of a handler of eggs orprocessed eggs include the sale, distribution, or other disposition of eggs orprocessed eggs in North Carolina regardless of where the eggs or processed eggswere produced or purchased.
The term "registered handler" means any person who hasregistered with the Department to receive monthly return forms for reportingthe tax levied by this Article.
Every person, whether inside or outside the State, who engages inbusiness in North Carolina as a handler is required to register and to collectand pay the tax due on all eggs or processed eggs sold for use in this State. A handler shall maintain a certificate of registration, file returns, andperform all other duties required of handlers. (1987, c. 815, s. 1; 1989 (Reg. Sess., 1990), c. 1001,s. 2.)
§ 106‑245.33. Report and payment of tax by handler; definition and functions of handler.
(a) The tax imposed by this Article is payable monthly to theDepartment by the handler of eggs or processed eggs. The tax is due when areport is required to be filed. A handler shall file a report with theDepartment on a form provided by the Department within 20 days after the end ofeach month. The report shall state the volume of eggs or processed eggshandled by the handler during the preceding month.
(b) The term "handler" means any person who operates agrading station in North Carolina, a packer, huckster, or distributor whohandles eggs in North Carolina, a farmer who packs, processes, or otherwiseperforms the functions of a handler in North Carolina, or a distributor orseller of processed eggs. The term "handler" includes any person inNorth Carolina who purchases eggs for sale or distribution or any farmer inNorth Carolina who sells or distributes eggs to anyone other than a registeredhandler.
For purposes of this Article, the functions of a handler of eggs orprocessed eggs include the sale, distribution, or other disposition of eggs orprocessed eggs in North Carolina regardless of where the eggs or processed eggswere produced or purchased.
The term "registered handler" means any person who hasregistered with the Department to receive monthly return forms for reportingthe tax levied by this Article.
Every person, whether inside or outside the State, who engages inbusiness in North Carolina as a handler is required to register and to collectand pay the tax due on all eggs or processed eggs sold for use in this State. A handler shall maintain a certificate of registration, file returns, andperform all other duties required of handlers. (1987, c. 815, s. 1; 1989 (Reg. Sess., 1990), c. 1001,s. 2.)
