§105-113.6. Use tax levied

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A tax is levied upon the sale or possession for sale by a person other than a distributor, and upon the use, consumption, and possession for use or consumption of cigarettes within this State at the rate set in G.S. 105-113.5. This tax does not apply, however, to cigarettes upon which the tax levied in G.S. 105-113.5 has been paid.

(1969, c. 1075, s. 2; 1993, c. 442, s. 2.)

                    
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