North Carolina General Statutes
Chapter 105 - Taxation
Article 2A - Tobacco Products Tax.

§ 105-113.2 - Short title. - 105-113.2. Short title. This Article may be cited as the...

§ 105-113.3 - Scope of tax; administration. - 105-113.3. Scope of tax; administration. (a) Scope. - The taxes...

§ 105-113.4 - Definitions. - 105-113.4. Definitions. [Effective until July 1, 2022] The following definitions...

§ 105-113.4A - Licenses. - 105-113.4A. Licenses. (a) General. - To obtain or renew a...

§ 105-113.4B - Cancellation or revocation of license. - 105-113.4B. Cancellation or revocation of license. (a) Cancellation. - The...

§ 105-113.4C - Enforcement of Master Settlement Agreement Provisions. - 105-113.4C. Enforcement of Master Settlement Agreement Provisions. The Master Settlement...

§ 105-113.4D - Tax with respect to inventory on effective date of tax increase. - 105-113.4D. Tax with respect to inventory on effective date of...

§ 105-113.4E - Modified risk tobacco products. - 105-113.4E. Modified risk tobacco products. (a) Definition. - The term...

§ 105-113.4F - Delivery sales of certain tobacco products; age verification[Effective until July 1, 2022] - 105-113.4F. Delivery sales of certain tobacco products; age verification. [Effective...

§ 105-113.4G - Records to be kept. - 105-113.4G. Records to be kept. Every person required to be...

§ 105-113.4H - Federal Constitution and statutes. - 105-113.4H. Federal Constitution and statutes. Any activities which this Article...

§ 105-113.4I - Licenses required. - 105-113.4I. Licenses required. A person may not engage in business...

§ 105-113.4J - Unlicensed place of business. - 105-113.4J. Unlicensed place of business. It is unlawful for a...

§ 105-113.4K - Criminal penalties. - 105-113.4K. Criminal penalties. Any person who violates any of the...

§ 105-113.4L - Federal tobacco tax reporting. - 105-113.4L. Federal tobacco tax reporting. A person required to be...

§ 105-113.5 - Tax on cigarettes[Effective until July 1, 2022] - 105-113.5. Tax on cigarettes. [Effective until July 1, 2022] (a)...

§ 105-113.6 - Use tax levied. - 105-113.6. Use tax levied. A tax is levied upon the...

§ 105-113.7 - Recodified as G.S105-113.4D by Session Laws 2009-451, s27A.5(b), effective September 1, 2009. - 105-113.7: Recodified as G.S. 105-113.4D by Session Laws 2009-451, s....

§ 105-113.8 - Recodified as G.S105-113.4H, effective November 18, 2021. - 105-113.8. Recodified as G.S. 105-113.4H, effective November 18, 2021. (1969,...

§ 105-113.9 - Out-of-state shipments. - 105-113.9. Out-of-state shipments. Any licensed distributor engaged in interstate business...

§ 105-113.10 - Manufacturers exempt from paying tax. - 105-113.10. Manufacturers exempt from paying tax. (a) Shipping to Other...

§ 105-113.11 - Recodified as G.S105-113.4I, effective November 18, 2021. - 105-113.11. Recodified as G.S. 105-113.4I, effective November 18, 2021. (1969,...

§ 105-113.12 - Distributor must obtain license[Effective until July 1, 2022] - 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. - 105-113.13. Secretary may require a bond or irrevocable letter of...

§ 105-113.17 - Identification of dispensers. - 105-113.17. Identification of dispensers. Each vending machine that dispenses cigarettes...

§ 105-113.18 - Payment of tax; reports[Effective until July 1, 2022] - 105-113.18. Payment of tax; reports. [Effective until July 1, 2022]...

§ 105-113.21 - Discount; refund. - 105-113.21. Discount; refund. (a) Repealed by Session Laws 2003-284, s....

§ 105-113.24 - Out-of-State distributors to register and remit tax. - 105-113.24. Out-of-State distributors to register and remit tax. (a) The...

§ 105-113.27 - Non-tax-paid cigarettes. - 105-113.27. Non-tax-paid cigarettes. (a) Except as otherwise provided in this...

§ 105-113.29 - Recodified as G.S105-113.4J, effective November 18, 2021. - 105-113.29. Recodified as G.S. 105-113.4J, effective November 18, 2021. (1969,...

§ 105-113.30 - Records and reports. - 105-113.30. Records and reports. It shall be unlawful for any...

§ 105-113.31 - Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel. - 105-113.31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation...

§ 105-113.32 - Non-tax-paid cigarettes subject to confiscation. - 105-113.32. Non-tax-paid cigarettes subject to confiscation. All non-tax-paid cigarettes subject...

§ 105-113.33 - Recodified as G.S105-113.4K, effective November 18, 2021. - 105-113.33. Recodified as G.S. 105-113.4K, effective November 18, 2021. (1969,...

§ 105-113.35B - Applicability[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.35B. Applicability. [Effective July 1, 2022, and applicable to sales...

§ 105-113.36A - Tax rates; liability for tax[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.36A. Tax rates; liability for tax. [Effective July 1, 2022,...

§ 105-113.37A - Manufacturer's option[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.37A. Manufacturer's option. [Effective July 1, 2022, and applicable to...

§ 105-113.37B - Non-tax-paid products[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.37B. Non-tax-paid products. [Effective July 1, 2022, and applicable to...

§ 105-113.37C - Discount; refund[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.37C. Discount; refund. [Effective July 1, 2022, and applicable to...

§ 105-113.38A - Remote seller requirements[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.38A. Remote seller requirements. [Effective July 1, 2022, and applicable...

§ 105-113.38B - Records[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.38B. Records. [Effective July 1, 2022, and applicable to sales...

§ 105-113.38C - Penalties[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.38C. Penalties. [Effective July 1, 2022, and applicable to sales...

§ 105-113.39A - License required[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.39A. License required. [Effective July 1, 2022, and applicable to...

§ 105-113.39B - Payment of tax[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.39B. Payment of tax. [Effective July 1, 2022, and applicable...

§ 105-113.39C - Bond or irrevocable letter of credit[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.39C. Bond or irrevocable letter of credit. [Effective July 1,...

§ 105-113.39D - Use of tax proceeds[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.39D. Use of tax proceeds. [Effective July 1, 2022, and...