Tobacco Products Tax.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. Tobacco Products Tax.

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Section
105-113.2

Short title.

Section
105-113.3

Scope of tax; administration.

Section
105-113.4

Definitions.

Section
105-113.4A

Licenses.

Section
105-113.4B

Cancellation or revocation of license.

Section
105-113.4C

Enforcement of Master Settlement Agreement Provisions.

Section
105-113.4D

Tax with respect to inventory on effective date of tax increase.

Section
105-113.4E

Modified risk tobacco products.

Section
105-113.4F

Delivery sales of certain tobacco products; age verification.

Section
105-113.4G

Records to be kept.

Section
105-113.5

Tax on cigarettes.

Section
105-113.6

Use tax levied.

Section
105-113.7

Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.

Section
105-113.8

Federal Constitution and statutes.

Section
105-113.9

Out-of-state shipments.

Section
105-113.10

Manufacturers exempt from paying tax.

Section
105-113.11

Licenses required.

Section
105-113.12

Distributor must obtain license.

Section
105-113.13

Secretary may require a bond or irrevocable letter of credit.

Sections
105-113.14 through 105-113.15 - through 105

113.15: Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992.

Sections
105-113.16

Repealed by Session Laws 1999-333, s. 7.

Section
105-113.17

Identification of dispensers.

Section
105-113.18

Payment of tax; reports.

Sections
105-113.19 through 105-113.20 - through 105

113.20: Repealed by Session Laws 1993, c. 442, s. 8.

Section
105-113.21

Discount; refund.

Sections
105-113.22 through 105-113.23 - through 105

113.23: Repealed by Session Laws 1993, c. 442, s. 8.

Section
105-113.24

Out-of-State distributors to register and remit tax.

Sections
105-113.25

Repealed by Session Laws 1993, c. 442, s. 8.

Sections
105-113.26

Repealed by Session Laws 2020-58, s. 2.5(b), effective June 30, 2020.

Section
105-113.27

Non-tax-paid cigarettes.

Section
105-113.28

Repealed by Session Laws 1993, c. 442, s. 8.

Section
105-113.29

(Effective until December 1, 2020) Unlicensed place of business.

Section
105-113.30

Records and reports.

Section
105-113.31

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

Section
105-113.32

Non-tax-paid cigarettes subject to confiscation.

Section
105-113.33

Criminal penalties.

Section
105-113.34

Repealed by Session Laws 1993, c. 442, s. 8.

Section
105-113.35

Tax on tobacco products other than cigarettes.

Section
105-113.35A

(Effective for taxable years beginning on or after January 1, 2019) Use tax levied.

Section
105-113.36

Wholesale dealer and retail dealer must obtain license.

Section
105-113.37

Payment of tax.

Section
105-113.38

Bond or irrevocable letter of credit.

Section
105-113.39

Discount; refund.

Section
105-113.40

Repealed by Session Laws 2020-58, s. 2.5(b), effective June 30, 2020.

Section
105-113.40A

Use of tax proceeds.