Any activities which this Article may purport to tax in violation of the Constitution of the United States or any federal statute are hereby expressly exempted from taxation under this Article.
N.C. Gen. Stat. § 105-113.4H
Federal Constitution and statutes
Known as the Tobacco Products Tax Act
The act spans §§ 105–105 (53 sections).
1969, c. 1075, s. 2; recodified from N.C
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.