1. (a) Nonresident distributors filing a report pursuant to G.S. 105-113.18 shall file Form B-A-6 and Form B-A-7. The requirements of Form B-A-7 are provided in 17 NCAC 04C .0901(g) through (i).

2. (b) Form B-A-6 requires the following:

   1. (1) the reporting period for the report;
   2. (2) information required by 17 NCAC 01C .0322(b);
   3. (3) the distributor's legal name and mailing address;
   4. (4) the trade name or doing-business-as name, if applicable;
   5. (5) if the resident distributor elects to designate a contact person, the identity of a contact person, including his or her legal name, phone number, and fax number;
   6. (6) the distributor's state of domicile;
   7. (7) designation of whether the form is an amended form;
   8. (8) the number of cigarettes sold, designated by packs, in North Carolina where excise tax is due;
   9. (9) the excise tax due on non-tax-paid cigarettes;
   10. (10) the discount under G.S. 105-113.21(a1), if applicable;
   11. (11) penalty and interest due on non-tax paid cigarettes, if any, in accordance with G.S. 105-236 and G.S. 105-241.21;
   12. (12) total payment due;

   13. (13) for the person authorized to legally bind the distributor, his or her:

       1. (A) signature;
       2. (B) job title;
       3. (C) date of signature; and
       4. (D) affirmation that the form is accurate and complete; and

   14. (14) an inventory of tax-paid cigarettes during the reporting period, designated by packs, including the following information on Schedule B of the Form:

       1. (A) the beginning inventory of tax-paid cigarettes possessed by the distributor on the first day of the reporting period;

       2. (B) the number of tax-paid cigarettes purchased or received from other sources, including the following information regarding these transactions to be included on Schedule C of the form:

          1. (i) the invoice date;
          2. (ii) the invoice number;
          3. (iii) name and address from where the cigarettes were purchased or received;
          4. (iv) the amount of cigarettes purchased or received; and
          5. (v) copies of all invoices containing the information listed in Rule .0903(c) of this Subchapter;
       3. (C) the number of tax-paid cigarettes sold in this State;
       4. (D) the number of cigarettes returned to a manufacturer, including information regarding these transactions to be included on Schedule J as required by Rule .0901(d) of this Section;
       5. (E) other increases or decreases in inventory, with explanations provided with the form;
       6. (F) the ending inventory of tax-paid cigarettes possessed by the distributor on the last day of the reporting period; and

       7. (G) the number of non-tax-paid cigarettes, designated by packs, sold to the federal government, including the following information regarding these transactions to be included on Schedule D of the form:

          1. (i) the date the cigarettes were sold;
          2. (ii) the name and address of the agency or instrumentality to whom cigarettes were sold; and
          3. (iii) the amount of cigarettes sold.
3. (c) Form B-A-6 shall be filed each month even if no cigarettes were sold, shipped, delivered, or otherwise disposed of in North Carolina for the reporting period.

History Note: Authority G.S. 105‑113.18; 105‑262;
Eff. February 1, 1976;
Readopted Eff. January 1, 2021.