N.C. Gen. Stat. § 105-113.36
Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
Redline — June 1, 2021 → current.View current text →
Current — June 1, 2022
As of June 1, 2021
(1) Required Licenses. - The entities listed in this subsection shall obtain for each place of business a tobacco products license and shall pay a license tax in the amounts listed. As used in this section, a "place of business" is a place where a wholesale dealer makes tobacco products other than cigarettes or where a wholesale dealer or a retail dealer receives or stores non-tax-paid tobacco products other than cigarettes. The entities and license tax amounts are as follows: Wholesale dealer $25.00 (2) Retail dealer $10.00.
(1) Required Licenses. — The entities listed in this subsection shall obtain for each place of business a tobacco products license and shall pay a license tax in the amounts listed. As used in this section, a “place of business” is a place where a wholesale dealer makes tobacco products other than cigarettes or where a wholesale dealer or a retail dealer receives or stores non-tax-paid tobacco products other than cigarettes. The entities and license tax amounts are as follows: Wholesale dealer $25.00 (2) Retail dealer $10.00.
(2) Term of License. - A license is in effect until June 30 of the year following the second calendar year after the date of issuance or renewal, unless cancelled or revoked prior to expiration. A license for each place of business is renewable upon signed application with no renewal license tax, unless applied for after the June 30 expiration date.
(2) Term of License. — A license is in effect until June 30 of the year following the second calendar year after the date of issuance or renewal, unless cancelled or revoked prior to expiration. A license for each place of business is renewable upon signed application with no renewal license tax, unless applied for after the June 30 expiration date.
(3) Out-of-State Wholesale Dealers. — An out-of-state wholesale dealer of tobacco products other than cigarettes may obtain a wholesale dealer’s license upon compliance with the provisions of G.S. 105-113.4A and payment of a tax of twenty-five dollars ($25.00).
(3) Out-of-State Wholesale Dealers. — An out-of-state wholesale dealer of tobacco products other than cigarettes may obtain a wholesale dealer’s license upon compliance with the provisions of G.S. 105-113.4 A and payment of a tax of twenty-five dollars ($25.00).
History
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.