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U.S. State Codes
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North-Carolina
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Chapter 105 - Taxation
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Article 2A - Tobacco Products Tax.
Article 2A - Tobacco Products Tax.
§ 105-113.2 - Short title.
§ 105-113.3 - Scope of tax; administration.
§ 105-113.4 - Definitions.
§ 105-113.4A - Licenses.
§ 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.
§ 105-113.5 - Tax on cigarettes.
§ 105-113.6 - Use tax levied.
§ 105-113.7 - Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.
§ 105-113.8 - Federal Constitution and statutes.
§ 105-113.9 - Out-of-state shipments.
§ 105-113.10 - Manufacturers exempt from paying tax.
§ 105-113.11 - Licenses required.
§ 105-113.12 - Distributor must obtain license.
§ 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.
§ 105-113.21 - Discount; refund.
§ 105-113.24 - Out-of-State distributors to register and remit tax.
§ 105-113.26 - Records to be kept.
§ 105-113.27 - Non-tax-paid cigarettes.
§ 105-113.29 - Unlicensed place of business.
§ 105-113.30 - Records and reports.
§ 105-113.31 - Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.
§ 105-113.32 - Non-tax-paid cigarettes subject to confiscation.
§ 105-113.33 - Criminal penalties.
§ 105-113.35 - Tax on tobacco products other than cigarettes.
§ 105-113.36 - Wholesale dealer and retail dealer must obtain license.
§ 105-113.37 - Payment of tax.
§ 105-113.38 - Bond or irrevocable letter of credit.
§ 105-113.39 - Discount; refund.
§ 105-113.40 - Records of sales, inventories, and purchases to be kept.
§ 105-113.40A - Use of tax proceeds.