There is a newer version of the North Carolina General Statutes
2013 North Carolina General Statutes
Chapter 105 - Taxation.
Article 2A - Tobacco Products Tax.
- Section 105-113.2 - 2. Short title.
- Section 105-113.3 - 3. Scope of tax; administration.
- Section 105-113.4 - 4. Definitions.
- Section 105-113.4A - 4A. Licenses.
- Section 105-113.4B - 4B. Reasons why the Secretary can cancel a license.
- Section 105-113.4C - 4C. Enforcement of Master Settlement Agreement Provisions.
- Section 105-113.4D - 4D. Tax with respect to inventory on effective date of tax increase.
- Section 105-113.5 - 5. Tax on cigarettes.
- Section 105-113.6 - 6. Use tax levied.
- Section 105-113.7 - 7: Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.
- Section 105-113.8 - 8. Federal Constitution and statutes.
- Section 105-113.9 - 9. Out-of-state shipments.
- Section 105-113.10 - 10. Manufacturers exempt from paying tax.
- Section 105-113.11 - 11. Licenses required.
- Section 105-113.12 - 12. Distributor must obtain license.
- Section 105-113.13 - 13. Secretary may require a bond or irrevocable letter of credit.
- Section 105-113.14 through 105-113.15 - 14 through 105-113.15: Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992.
- Section 105-113.16 - 16. Repealed by Session Laws 1999-333, s. 7.
- Section 105-113.17 - 17. Identification of dispensers.
- Section 105-113.18 - 18. Payment of tax; reports.
- Section 105-113.19 through 105-113.20 - 19 through 105-113.20: Repealed by Session Laws 1993, c. 442, s. 8.
- Section 105-113.21 - 21. Discount; refund.
- Section 105-113.22 through 105-113.23 - 22 through 105-113.23: Repealed by Session Laws 1993, c. 442, s. 8.
- Section 105-113.24 - 24. Out-of-State distributors to register and remit tax.
- Section 105-113.25 - 25: Repealed by Session Laws 1993, c. 442, s. 8.
- Section 105-113.26 - 26. Records to be kept.
- Section 105-113.27 - 27. Non-tax-paid cigarettes.
- Section 105-113.28 - 28: Repealed by Session Laws 1993, c. 442, s. 8.
- Section 105-113.29 - 29. Unlicensed place of business.
- Section 105-113.30 - 30. Records and reports.
- Section 105-113.31 - 31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.
- Section 105-113.32 - 32. Non-tax-paid cigarettes subject to confiscation.
- Section 105-113.33 - 33. Criminal penalties.
- Section 105-113.34 - 34: Repealed by Session Laws 1993, c. 442, s. 8.
- Section 105-113.35 - 35. Tax on tobacco products other than cigarettes.
- Section 105-113.36 - 36. Wholesale dealer and retail dealer must obtain license.
- Section 105-113.37 - 37. Payment of tax.
- Section 105-113.38 - 38. Bond or irrevocable letter of credit.
- Section 105-113.39 - 39. Discount; refund.
- Section 105-113.40 - 40. Records of sales, inventories, and purchases to be kept.
- Section 105-113.40A - 40A. Use of tax proceeds.
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