Article

Tobacco Products Tax

N.C. Gen. Stat. § 105-113.2— Short title
N.C. Gen. Stat. § 105-113.3— Scope of tax; administration
N.C. Gen. Stat. § 105-113.4— Definitions
N.C. Gen. Stat. § 105-113.4A— Licenses
N.C. Gen. Stat. § 105-113.4B— Cancellation or revocation of license
N.C. Gen. Stat. § 105-113.4C— Enforcement of Master Settlement Agreement Provisions
N.C. Gen. Stat. § 105-113.4D— Tax with respect to inventory on effective date of tax increase
N.C. Gen. Stat. § 105-113.4E— Modified risk tobacco products
N.C. Gen. Stat. § 105-113.4F— Delivery sales of certain tobacco products; age verification
N.C. Gen. Stat. § 105-113.4G— Records to be kept
N.C. Gen. Stat. § 105-113.4H— Federal Constitution and statutes
N.C. Gen. Stat. § 105-113.4I— Licenses required
N.C. Gen. Stat. § 105-113.4J— Unlicensed place of business
N.C. Gen. Stat. § 105-113.4K— Criminal penalties
N.C. Gen. Stat. § 105-113.4L— Federal tobacco tax reporting
N.C. Gen. Stat. § 105-113.5— Tax on cigarettes
N.C. Gen. Stat. § 105-113.6— Use tax levied
N.C. Gen. Stat. § 105-113.8— Recodified as G.S. 105-113.4H, effective November 18, 2021. (1969, c. 1075, s. 2; recodified as N.C. Gen. Stat. 105-113.4H by 2021-180, s. 42.13E(a).)
N.C. Gen. Stat. § 105-113.9— Out-of-state shipments
N.C. Gen. Stat. § 105-113.10— Manufacturers exempt from paying tax
N.C. Gen. Stat. § 105-113.11— Recodified as G.S. 105-113.4I, effective November 18, 2021. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; recodified as N.C. Gen. Stat. 105-113.4I by 2021-180, s. 42.13E(b).)
N.C. Gen. Stat. § 105-113.12— License required
N.C. Gen. Stat. § 105-113.13— Secretary may require a bond or irrevocable letter of credit
N.C. Gen. Stat. § 105-113.16— Repealed by Session Laws 1999-333, s. 7
N.C. Gen. Stat. § 105-113.17— Identification of dispensers
N.C. Gen. Stat. § 105-113.18— Payment of tax; reports
N.C. Gen. Stat. § 105-113.21— Discount; refund
N.C. Gen. Stat. § 105-113.24— Out-of-State distributors to register and remit tax
N.C. Gen. Stat. § 105-113.27— Non-tax-paid cigarettes
N.C. Gen. Stat. § 105-113.29— Recodified as G.S. 105-113.4J, effective November 18, 2021. (1969, c. 1075, s. 2; 2017-39, s. 10; 2019-169, s. 4.14(a); recodified as N.C. Gen. Stat. 105-113.4J by 2021-180, s. 42.13E(d).)
N.C. Gen. Stat. § 105-113.30— Records and reports
N.C. Gen. Stat. § 105-113.31— Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel
N.C. Gen. Stat. § 105-113.32— Non-tax-paid cigarettes subject to confiscation
N.C. Gen. Stat. § 105-113.33— Recodified as G.S. 105-113.4K, effective November 18, 2021. (1969, c. 1075, s. 2; 1993, c. 539, s. 700; 1994, Ex. Sess., c. 24, s. 14(c); recodified as N.C. Gen. Stat. 105-113.4K by 2021-180, s. 42.13E(f).)
N.C. Gen. Stat. § 105-113.35— Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
N.C. Gen. Stat. § 105-113.35A— Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
N.C. Gen. Stat. § 105-113.35B— Applicability
N.C. Gen. Stat. § 105-113.36— Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
N.C. Gen. Stat. § 105-113.36A— (Effective July 1, 2025) Tax rates; liability for tax
N.C. Gen. Stat. § 105-113.37— Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
N.C. Gen. Stat. § 105-113.37A— Manufacturer's option
N.C. Gen. Stat. § 105-113.37B— Non-tax-paid products
N.C. Gen. Stat. § 105-113.37C— Discount; refund
N.C. Gen. Stat. § 105-113.38— Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
N.C. Gen. Stat. § 105-113.38A— Remote seller requirements
N.C. Gen. Stat. § 105-113.38B— (Effective July 1, 2025) Records
N.C. Gen. Stat. § 105-113.38C— Penalties
N.C. Gen. Stat. § 105-113.39— Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
N.C. Gen. Stat. § 105-113.39A— (Effective July 1, 2024) License required
N.C. Gen. Stat. § 105-113.39B— Payment of tax
N.C. Gen. Stat. § 105-113.39C— Bond or irrevocable letter of credit
N.C. Gen. Stat. § 105-113.39D— Repealed by Session Laws 2023-11, s. 1.1(a), effective July 1, 2022
N.C. Gen. Stat. § 105-113.40A— Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022