§ 105-164.29. Application for certificate of registration by wholesale merchants and retailers.
§ 105‑164.29. Application for certificate of registration by wholesale merchants andretailers.
(a) Requirement andApplication. Before a person may engage in business as a retailer or awholesale merchant, the person must obtain a certificate of registration. Toobtain a certificate of registration, a person must register with theDepartment. A wholesale merchant or retailer who has more than one business isrequired to obtain only one certificate of registration to cover all operationsof the business throughout the State. An application for registration must besigned as follows:
(1) By the owner, if theowner is an individual.
(2) By a manager,member, or partner, if the owner is an association, a partnership, or a limitedliability company.
(3) By an executiveofficer or some other person specifically authorized by the corporation to signthe application, if the owner is a corporation. If the application is signed bya person authorized to do so by the corporation, written evidence of theperson's authority must be attached to the application.
(b) Issuance. Acertificate of registration is not assignable and is valid only for the personin whose name it is issued. A copy of the certificate of registration must bedisplayed at each place of business.
(c) Term. Acertificate of registration is valid unless it is revoked for failure to complywith the provisions of this Article or becomes void. A certificate issued to aretailer who makes taxable sales becomes void if, for a period of 18 months,the retailer files no returns or files returns showing no sales.
(d) Revocation. Thefailure of a wholesale merchant or retailer to comply with this Article or G.S.14‑401.18 is grounds for revocation of the wholesale merchant's orretailer's certificate of registration. Before the Secretary revokes awholesale merchant's or retailer's certificate of registration, the Secretarymust notify the wholesale merchant or retailer that the Secretary proposes torevoke the certificate of registration and that the proposed revocation willbecome final unless the wholesale merchant or retailer objects to the proposedrevocation and files a request for a Departmental review within the time set inG.S. 105‑241.11 for requesting a Departmental review of a proposedassessment. The notice must be sent in accordance with the methods authorizedin G.S. 105‑241.20. The procedures in Article 9 of this Chapter forreview of a proposed assessment apply to the review of a proposed revocation. (1957, c. 1340, s. 5; 1973,c. 476, s. 193; 1979, 2nd Sess., c. 1084; 1991, c. 690, s. 5; 1993, c. 354, s.17; c. 539, s. 705; 1994, Ex. Sess., c. 24, s. 14(c); 1999‑333, s. 8;2000‑140, s. 67(b); 2007‑491, s. 19; 2009‑451, s. 27A.3(t).)