2014 North Carolina General Statutes
Chapter 105 - Taxation.
Article 2A - Tobacco Products Tax.
§ 105-113.12 - 12. Distributor must obtain license.
105-113.12. Distributor must obtain license.
(a) A distributor shall obtain for each place of business a continuing distributor's license and shall pay a tax of twenty-five dollars ($25.00) for the license.
(b) For the purposes of this section, a "place of business" is a place where a distributor receives or stores non-tax-paid cigarettes.
(c) An out-of-state distributor may obtain a distributor's license upon compliance with the provisions of G.S. 105-113.24 and payment of a tax of twenty-five dollars ($25.00). (1969, c. 1075, s. 2; 1991 (Reg. Sess., 1992), c. 955, s. 4; 1993, c. 442, s. 5.)
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