105-113.4J. Unlicensed place of business.
It is unlawful for a person to maintain a place of business within this State required by this Article to be licensed to engage in the business of selling, offering for sale, or possessing with the intent to sell tobacco products without first obtaining all licenses required by this Article. (1969, c. 1075, s. 2; 2017-39, s. 10; 2019-169, s. 4.14(a); recodified from N.C. Gen. Stat. 105-113.29 by 2021-180, s. 42.13E(d), (e).)
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.