A person required to be licensed under this Article and who files a report with the Department in accordance with 15 U.S.C. § 376 must file in the form required by the Secretary.
N.C. Gen. Stat. § 105-113.4L
Federal tobacco tax reporting
Known as the Tobacco Products Tax Act
The act spans §§ 105-113.10 to 105-113.9 (53 sections).
2022-13, s. 4.1.
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.