North Carolina § 106-50 - 34. Records and reports of registrants.
Full text of North Carolina North Carolina General Statutes § 106-50 — 34. Records and reports of registrants., with citation guidance and answers to common questions.
§ 106-50. 34. Records and reports of registrants.
Each registrant shall keep accurate records of his sales, and shall file a semiannual report covering the periods January 1 through June 30, and July 1 through December 31. Such reports shall be due within 30 days from the close of each period. If the report is not filed within the 30-day period or is false in any respect, the Commissioner may revoke the registration. For the purpose of auditing reports, each registrant shall make his records available for audit from time to time as the Commissioner may deem necessary. History (1977, c. 233, s. 7.)
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 106-50
What does North Carolina General Statutes § 106-50 cover?
Section 106-50 ("34. Records and reports of registrants.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 106-50?
A common citation format is "North Carolina General Statutes § 106-50" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 106-50 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.