There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 105 Taxation.
Article 2A - Tobacco Products Tax.
- 105-113.2. Short title.
- 105-113.3. Scope of tax; administration.
- 105-113.4. Definitions.
- 105-113.4A. Licenses.
- 105-113.4B. Reasons why the Secretary can cancel a license.
- 105-113.4C. Enforcement of Master Settlement Agreement Provisions.
- 105-113.4D. Tax with respect to inventory on effective date of tax increase.
- 105-113.5. Tax on cigarettes.
- 105-113.6. Use tax levied.
- 105-113.7: Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.
- 105-113.8. Federal Constitution and statutes.
- 105-113.9. Out-of-state shipments.
- 105-113.10. Manufacturers shipping to distributors exempt.
- 105-113.11. Licenses required.
- 105-113.12. Distributor must obtain license.
- 105-113.13. Secretary may investigate applicant for distributor's license and require a bond.
- 105-113.14 through 105-113.15: Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992.
- 105-113.16. Repealed by Session Laws 1999-333, s. 7.
- 105-113.17. Identification of dispensers.
- 105-113.18. Payment of tax; reports.
- 105-113.19 through 105-113.20: Repealed by Session Laws 1993, c. 442, s. 8.
- 105-113.21. Discount; refund.
- 105-113.22 through 105-113.23: Repealed by Session Laws 1993, c. 442, s. 8.
- 105-113.24. Out-of-State distributors to register and remit tax.
- 105-113.25: Repealed by Session Laws 1993, c. 442, s. 8.
- 105-113.26. Records to be kept.
- 105-113.27. Non-tax-paid cigarettes.
- 105-113.28: Repealed by Session Laws 1993, c. 442, s. 8.
- 105-113.29. Unlicensed place of business.
- 105-113.30. Records and reports.
- 105-113.31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.
- 105-113.32. Non-tax-paid cigarettes subject to confiscation.
- 105-113.33. Criminal penalties.
- 105-113.34: Repealed by Session Laws 1993, c. 442, s. 8.
- 105-113.35. Tax on tobacco products other than cigarettes.
- 105-113.36. Wholesale dealer and retail dealer must obtain license.
- 105-113.37. Payment of tax.
- 105-113.38. Bond.
- 105-113.39. Discount; refund.
- 105-113.40. Records of sales, inventories, and purchases to be kept.
- 105-113.40A. Use of tax proceeds.
Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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