105-113.37. Payment of tax.
(a) Monthly Report. - Taxes levied by this Article are payable when a report is required to be filed. A report is due on a monthly basis. A monthly report covers tobacco products sold, shipped, delivered, or otherwise disposed of in this State occurring in a calendar month and is due within 20 days after the end of the month covered by the report. A report shall be filed on a form provided by the Secretary and shall contain the information required by the Secretary.
(b) Repealed by Session Laws 2019-169, s. 4.3(b), effective July 26, 2019.
(c) Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 12.
(d) Shipping Report. - Any person who transports other tobacco products upon the public highways, roads, or streets of this State must, upon notice from the Secretary, file a report in a form prescribed by and containing the information required by the Secretary.