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2025 North Carolina General Statutes
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 - Cancellation or revocation of license.
- § 105-113.4C - Enforcement of Master Settlement Agreement Provisions.
- § 105-113.4D - Tax with respect to inventory on effective date of tax increase.
- § 105-113.4E - Modified risk tobacco products.
- § 105-113.4F - Delivery sales of certain tobacco products; age verification.
- § 105-113.4G - Records to be kept.
- § 105-113.4H - Federal Constitution and statutes.
- § 105-113.4I - Licenses required.
- § 105-113.4J - Unlicensed place of business.
- § 105-113.4K - Criminal penalties.
- § 105-113.4L - Federal tobacco tax reporting.
- § 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. Recodified as G.S. 105-113.4H, effective November 18, 2021.
- § 105-113.9 - Out-of-state shipments.
- § 105-113.10 - Manufacturers exempt from paying tax.
- §§ 105-113.11. Recodified as G.S. 105-113.4I, effective November 18, 2021.
- § 105-113.12 - License required.
- § 105-113.13 - Secretary may require a bond or irrevocable letter of credit.
- §§ 105-113.14 through 105-113.15 - 105-113.14 through 105-113.15: Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992.
- §§ 105-113.16 - Repealed by Session Laws 1999-333, s7.
- § 105-113.17 - Identification of dispensers.
- § 105-113.18 - Payment of tax; reports.
- §§ 105-113.19 through 105-113.20 - 105-113.19 through 105-113.20: Repealed by Session Laws 1993, c. 442, s. 8.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- §§ 105-113.22 through 105-113.23 - 105-113.22 through 105-113.23: Repealed by Session Laws 1993, c. 442, s. 8.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- §§ 105-113.25 - Repealed by Session Laws 1993, c442, s8.
- §§ 105-113.26 - Repealed by Session Laws 2020-58, s2.5(b), effective June 30, 2020.
- § 105-113.27 - Non-tax-paid cigarettes.
- § 105-113.28 - Repealed by Session Laws 1993, c442, s8.
- §§ 105-113.29. Recodified as G.S. 105-113.4J, effective November 18, 2021.
- § 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. Recodified as G.S. 105-113.4K, effective November 18, 2021.
- § 105-113.34 - Repealed by Session Laws 1993, c442, s8.
- §§ 105-113.35 - (Repealed effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Tax on tobacco products other than cigarettes.
- §§ 105-113.35A - (Repealed effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Use tax levied.
- § 105-113.35B - Applicability.
- §§ 105-113.36 - (Repealed effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Wholesale dealer and retail dealer must obtain license.
- § 105-113.36A - (Effective until July 1, 2025) Tax rates; liability for tax.
- §§ 105-113.37 - (Repealed effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Payment of tax.
- § 105-113.37A - Manufacturer's option.
- § 105-113.37B - Non-tax-paid products.
- § 105-113.37C - Discount; refund.
- §§ 105-113.38 - (Repealed effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Bond or irrevocable letter of credit.
- § 105-113.38A - Remote seller requirements.
- § 105-113.38B - (Effective until July 1, 2025) Records.
- § 105-113.38C - Penalties.
- §§ 105-113.39 - (Repealed effective July 1, 2022) Discount; refund.
- § 105-113.39A - (Effective until July 1, 2024) License required.
- § 105-113.39B - Payment of tax.
- § 105-113.39C - Bond or irrevocable letter of credit.
- §§ 105-113.39D - Repealed by Session Laws 2023-11, s1.1(a), effective July 1, 2022.
- § 105-113.40 - Repealed by Session Laws 2020-58, s2.5(b), effective June 30, 2020.
- §§ 105-113.40A - (Repealed effective July 1, 2022) Use of tax proceeds.
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