N.C. Gen. Stat. § 105-113.6
Current through Session Law 2024-58
A tax is levied upon the sale or possession for sale by a person other than a licensed distributor, and upon the use, consumption, and possession for use or consumption of cigarettes within this State at the rate set in G.S. 105-113.5. This tax does not apply, however, to cigarettes upon which the tax levied in G.S. 105-113.5 has been paid.
N.C. Gen. Stat. § 105-113.6