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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterI. LEVY OF TAXES |
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Article2A. Tobacco Products Tax |
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Part2. 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 Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992 |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 Repealed by Session Laws 1999-333, s. 7 |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 Repealed by Session Laws 1993, c. 442, s. 8 |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 Repealed by Session Laws 1993, c. 442, s. 8 |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 Repealed by Session Laws 1993, c. 442, s. 8 |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 Repealed by Session Laws 1993, c. 442, s. 8 |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 Repealed by Session Laws 1993, c. 442, s. 8 |