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2019 North Carolina General Statutes
Chapter 105 - Taxation
Article 2A - Tobacco Products Tax.
§ 105-113.6 - Use tax levied.
Universal Citation: NC Gen Stat § 105-113.6 (2019)
105-113.6. Use tax levied.
A tax is levied upon the sale or possession for sale by a person other than a distributor, and upon the use, consumption, and possession for use or consumption of cigarettes within this State at the rate set in G.S. 105-113.5. This tax does not apply, however, to cigarettes upon which the tax levied in G.S. 105-113.5 has been paid.
(1969, c. 1075, s. 2; 1993, c. 442, s. 2.)
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