Scope of tax; administration
Known as the Tobacco Products Tax Act
The act spans §§ 105–105 (53 sections).
1969, c. 1075, s. 2; 1991, c. 689, s. 268; 1998-212, s. 29A.14(d).
(a) Scope. - The taxes imposed by this Article shall be collected only once on the same tobacco product. Except as permitted by Article 2 of this Chapter, a city or county may not levy a privilege license tax on the sale of tobacco products.
(b) Administration. - Article 9 of this Chapter applies to this Article.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.