§105‑113.24. Out‑of‑State distributors to register and remittax.
(a) The Secretary mayauthorize any distributor outside this State engaged in the business of sellingand shipping cigarettes into the State to obtain a license and report and paytaxes required by this Part.
(b) A nonresidentdistributor must agree to submit the distributor's books, accounts, and recordsto reasonable examination by the Secretary or the Secretary's duly authorizedagents. The Secretary may require a nonresident distributor to file a bond inaccordance with G.S. 105‑113.13.
(c) Each suchnonresident distributor, other than a foreign corporation which has qualifiedwith the Secretary of State as doing business in this State shall, by a dulyexecuted instrument filed in the office of the Secretary of State, constituteand appoint the Secretary of State his lawful attorney in fact upon whom anyoriginal process in any action or legal proceeding against such nonresidentdistributor arising out of any matter relating to this Article may be served,and therein agree that any original process against him so served shall be ofthe same force and effect as if served on him within this State, and that theauthority thereof shall continue in force irrevocably so long as any suchnonresident distributor shall remain liable for any taxes, interest andpenalties under this Article.
(d) Any nonresidentdistributor who shall comply with the provisions of this section may belicensed as a distributor. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991 (Reg.Sess., 1992), c. 955, s. 9; 1993, c. 442, ss. 9.1(a), 9.1(b).)
§105‑113.24. Out‑of‑State distributors to register and remittax.
(a) The Secretary mayauthorize any distributor outside this State engaged in the business of sellingand shipping cigarettes into the State to obtain a license and report and paytaxes required by this Part.
(b) A nonresidentdistributor must agree to submit the distributor's books, accounts, and recordsto reasonable examination by the Secretary or the Secretary's duly authorizedagents. The Secretary may require a nonresident distributor to file a bond inaccordance with G.S. 105‑113.13.
(c) Each suchnonresident distributor, other than a foreign corporation which has qualifiedwith the Secretary of State as doing business in this State shall, by a dulyexecuted instrument filed in the office of the Secretary of State, constituteand appoint the Secretary of State his lawful attorney in fact upon whom anyoriginal process in any action or legal proceeding against such nonresidentdistributor arising out of any matter relating to this Article may be served,and therein agree that any original process against him so served shall be ofthe same force and effect as if served on him within this State, and that theauthority thereof shall continue in force irrevocably so long as any suchnonresident distributor shall remain liable for any taxes, interest andpenalties under this Article.
(d) Any nonresidentdistributor who shall comply with the provisions of this section may belicensed as a distributor. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991 (Reg.Sess., 1992), c. 955, s. 9; 1993, c. 442, ss. 9.1(a), 9.1(b).)
§105‑113.24. Out‑of‑State distributors to register and remittax.
(a) The Secretary mayauthorize any distributor outside this State engaged in the business of sellingand shipping cigarettes into the State to obtain a license and report and paytaxes required by this Part.
(b) A nonresidentdistributor must agree to submit the distributor's books, accounts, and recordsto reasonable examination by the Secretary or the Secretary's duly authorizedagents. The Secretary may require a nonresident distributor to file a bond inaccordance with G.S. 105‑113.13.
(c) Each suchnonresident distributor, other than a foreign corporation which has qualifiedwith the Secretary of State as doing business in this State shall, by a dulyexecuted instrument filed in the office of the Secretary of State, constituteand appoint the Secretary of State his lawful attorney in fact upon whom anyoriginal process in any action or legal proceeding against such nonresidentdistributor arising out of any matter relating to this Article may be served,and therein agree that any original process against him so served shall be ofthe same force and effect as if served on him within this State, and that theauthority thereof shall continue in force irrevocably so long as any suchnonresident distributor shall remain liable for any taxes, interest andpenalties under this Article.
(d) Any nonresidentdistributor who shall comply with the provisions of this section may belicensed as a distributor. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991 (Reg.Sess., 1992), c. 955, s. 9; 1993, c. 442, ss. 9.1(a), 9.1(b).)
