 |
Laws of North Carolina (Last Updated: May 12, 2015) |
 |
Chapter105. Taxation. |
|
|
SubchapterI. LEVY OF TAXES |
|
|
Article2A. Tobacco Products Tax |
| Part 1. General Provisions |
| § 105-113.2. Short title |
| § 105-113.3. Scope of tax; administration |
| § 105-113.4. Definitions |
| § 105-113.4A. Licenses |
| § 105-113.4B. Reasons why the Secretary can cancel a license |
| § 105-113.4C. Enforcement of Master Settlement Agreement Provisions |
| § 105-113.4D. Tax with respect to inventory on effective date of tax increase |
| Part 2. Cigarette Tax |
| § 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 |
| §§ 105-113.14 through 105-113.15. Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992 |
| § 105-113.16. Repealed by Session Laws 1999-333, s. 7 |
| § 105-113.17. Identification of dispensers |
| § 105-113.18. Payment of tax; reports |
| §§ 105-113.19 through 105-113.20. Repealed by Session Laws 1993, c. 442, s. 8 |
| § 105-113.21. Discount; refund |
| §§ 105-113.22 through 105-113.23. Repealed by Session Laws 1993, c. 442, s. 8 |
| § 105-113.24. Out-of-State distributors to register and remit tax |
| § 105-113.25. Repealed by Session Laws 1993, c. 442, s. 8 |
| § 105-113.26. Records to be kept |
| § 105-113.27. Non-tax-paid cigarettes |
| § 105-113.28. Repealed by Session Laws 1993, c. 442, s. 8 |
| § 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 |
| § 105-113.34. Repealed by Session Laws 1993, c. 442, s. 8 |
| Part 3. Tax on Other Tobacco Products |
| § 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 |