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All reserves must be agreed in advance by the Auctioneer and entered on the Sale Agreement Form or subsequently be confirmed in writing to the Auctioneer prior to auction
Bond Overview Purpose: To guarantee payment for all state tobacco taxes and fees Who Needs It: Tobacco wholesale dealers and retailers in North Carolina Regulating Body: The North Carolina Department of Revenue Required Coverage: $100$100,000, based on license type and tax liability Premium Rates: Typically 0.53% of the bond amount, credit-based How much does a cigarette or tobacco tax bond cost in North Carolina
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