N.C. Gen. Stat. § 105-113.37
Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
(1) Monthly Report. - Taxes levied by this Article are payable when a report is required to be filed. A report is due on a monthly basis. A monthly report covers tobacco products sold, shipped, delivered, or otherwise disposed of in this State occurring in a calendar month and is due within 20 days after the end of the month covered by the report. A report shall be filed on a form provided by the Secretary and shall contain the information required by the Secretary.
(1) Monthly Report. — Taxes levied by this Article are payable when a report is required to be filed. A report is due on a monthly basis. A monthly report covers tobacco products sold, shipped, delivered, or otherwise disposed of in this State occurring in a calendar month and is due within 20 days after the end of the month covered by the report. A report shall be filed on a form provided by the Secretary and shall contain the information required by the Secretary.
(2) Repealed by Session Laws 2019-169, s. 4.3(b), effective July 26, 2019.
(2) Repealed by Session Laws 2019-169, s. 4.3(b), effective July 26, 2019.
(3) Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 12.
(3) Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 12.
(4) Shipping Report. - Any person who transports other tobacco products upon the public highways, roads, or streets of this State must, upon notice from the Secretary, file a report in a form prescribed by and containing the information required by the Secretary.
(4) Shipping Report. — Any person who transports other tobacco products upon the public highways, roads, or streets of this State must, upon notice from the Secretary, file a report in a form prescribed by and containing the information required by the Secretary.
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.