Section 105-113.12 - License required(a) A distributor must obtain a license for each of the locations listed in this subsection, as applicable, and must pay a tax of twenty-five dollars ($25.00) for each license. A license is in effect until June 30 of the year following the second calendar year after the date of issuance or renewal. A license is renewable upon signed application with no renewal license tax, unless applied for after the June 30 expiration date. The locations are: (1) Each location where a distributor receives or stores non-tax-paid cigarettes in this State.(2) For a distributor that is a delivery seller, each location from which the distributor receives or stores non-tax-paid cigarettes for delivery sales of cigarettes if the location is a location other than the location described in subdivision (1) of this subsection.(b) Repealed by 2021 N.C. Sess. Laws 180,s. 42.9-d, eff. 7/1/2022(c) An out-of-state distributor that is not a delivery seller may obtain a distributor's license upon compliance with the provisions of G.S. 105-113.4A and G.S. 105-113.24 and payment of a tax of twenty-five dollars ($25.00).N.C. Gen. Stat. § 105-113.12
Amended by 2023 N.C. Sess. Laws 12,s. 3.6, eff. 4/3/2023.Amended by 2021 N.C. Sess. Laws 180,s. 42.9-d, eff. 7/1/2022.Amended by 2019 N.C. Sess. Laws 169,s. 4.2-c, eff. 1/1/2020. 1969, c. 1075, s. 2; 1991 (Reg. Sess., 1992), c. 955, s. 4; 1993, c. 442, s. 5. See 2019 N.C. Sess. Laws 169, s. 4.2-e.