(a) Repealed by SessionLaws 2003‑284, s. 45A.1(a), effective for reporting periods beginning onor after August 1, 2003.
(a1) Discount. Adistributor who files a timely report under G.S. 105‑113.18 and who sendsa timely payment may deduct from the amount due with the report a discount oftwo percent (2%). This discount covers expenses incurred in preparing therecords and reports required by this Part, and the expense of furnishing abond.
(b) Refund. Adistributor in possession of packages of stale or otherwise unsalablecigarettes upon which the tax has been paid may return the cigarettes to themanufacturer and apply to the Secretary for refund of the tax. The applicationshall be in the form prescribed by the Secretary and shall be accompanied by anaffidavit from the manufacturer stating the number of cigarettes returned tothe manufacturer by the applicant. The Secretary shall refund the tax paid,less the discount allowed, on the unsalable cigarettes. (1969, c. 1075, s. 2; cc.1222, 1238; 1973, c. 476, s. 193; 1993, c. 442, s. 9; 2001‑414, s. 3;2003‑284, s. 45A.1(a); 2004‑84, s. 2(a).)
(a) Repealed by SessionLaws 2003‑284, s. 45A.1(a), effective for reporting periods beginning onor after August 1, 2003.
(a1) Discount. Adistributor who files a timely report under G.S. 105‑113.18 and who sendsa timely payment may deduct from the amount due with the report a discount oftwo percent (2%). This discount covers expenses incurred in preparing therecords and reports required by this Part, and the expense of furnishing abond.
(b) Refund. Adistributor in possession of packages of stale or otherwise unsalablecigarettes upon which the tax has been paid may return the cigarettes to themanufacturer and apply to the Secretary for refund of the tax. The applicationshall be in the form prescribed by the Secretary and shall be accompanied by anaffidavit from the manufacturer stating the number of cigarettes returned tothe manufacturer by the applicant. The Secretary shall refund the tax paid,less the discount allowed, on the unsalable cigarettes. (1969, c. 1075, s. 2; cc.1222, 1238; 1973, c. 476, s. 193; 1993, c. 442, s. 9; 2001‑414, s. 3;2003‑284, s. 45A.1(a); 2004‑84, s. 2(a).)
(a) Repealed by SessionLaws 2003‑284, s. 45A.1(a), effective for reporting periods beginning onor after August 1, 2003.
(a1) Discount. Adistributor who files a timely report under G.S. 105‑113.18 and who sendsa timely payment may deduct from the amount due with the report a discount oftwo percent (2%). This discount covers expenses incurred in preparing therecords and reports required by this Part, and the expense of furnishing abond.
(b) Refund. Adistributor in possession of packages of stale or otherwise unsalablecigarettes upon which the tax has been paid may return the cigarettes to themanufacturer and apply to the Secretary for refund of the tax. The applicationshall be in the form prescribed by the Secretary and shall be accompanied by anaffidavit from the manufacturer stating the number of cigarettes returned tothe manufacturer by the applicant. The Secretary shall refund the tax paid,less the discount allowed, on the unsalable cigarettes. (1969, c. 1075, s. 2; cc.1222, 1238; 1973, c. 476, s. 193; 1993, c. 442, s. 9; 2001‑414, s. 3;2003‑284, s. 45A.1(a); 2004‑84, s. 2(a).)
