105-113.33. Recodified as G.S. 105-113.4K, effective November 18, 2021. (1969, c. 1075, s. 2; 1993, c. 539, s. 700; 1994, Ex. Sess., c. 24, s. 14(c); recodified as N.C. Gen. Stat. 105-113.4K by 2021-180, s. 42.13E(f).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 2A - Tobacco Products Tax.
§ 105-113.3 - Scope of tax; administration.
§ 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.
§ 105-113.4G - 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[Effective until July 1, 2022]
§ 105-113.8 - Recodified as G.S105-113.4H, 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.S105-113.4I, effective November 18, 2021.
§ 105-113.12 - Distributor must obtain license[Effective until July 1, 2022]
§ 105-113.13 - Secretary may require a bond or irrevocable letter of credit.
§ 105-113.17 - Identification of dispensers.
§ 105-113.18 - Payment of tax; reports[Effective until July 1, 2022]
§ 105-113.21 - Discount; refund.
§ 105-113.24 - Out-of-State distributors to register and remit tax.
§ 105-113.27 - Non-tax-paid cigarettes.
§ 105-113.29 - Recodified as G.S105-113.4J, effective November 18, 2021.
§ 105-113.30 - Records and reports.
§ 105-113.32 - Non-tax-paid cigarettes subject to confiscation.
§ 105-113.33 - Recodified as G.S105-113.4K, effective November 18, 2021.