reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-113.5 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.5 - Tax on cigarettes.

 105-113.5. Tax on cigarettes.(a) Rate. - A tax is levied on the sale or possession for sale in this State, by a licensed distributor, of all cigarettes at the rate of two and one-fourth cents (2.25 ) per individual cigarette.(b) Primary Liability. - The licensed distributor who first acquires or otherwise handles cigarettes subject to the tax imposed by this section is liable for the tax imposed by this section. A licensed distributor who brings into this State cigarettes made outside the State is the first person to handle the cigarettes in this State. A licensed distributor who is the original consignee of cigarettes made outside the State and is shipped into the State is the first person to handle the cigarettes in this State.  (1969, c. 1075, s. 2; c. 1246, s. 1; 1991, c. 689, s. 262; 2004-170, s. 5; 2005-276, s. 34.1(a), (b); 2009-451, s. 27A.5(a); 2019-169, s. 4.1(e).)
NC Gen Stat § 105-113.6 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.6 - Use tax levied.

 105-113.6. Use tax levied.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.  (1969, c. 1075, s. 2; 1993, c. 442, s. 2; 2019-6, s. 4.1.)
NC Gen Stat § 105-113.7 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.7 - Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.

 105-113.7: Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.
NC Gen Stat § 105-113.8 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.8 - Federal Constitution and statutes.

 105-113.8. Federal Constitution and statutes.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. (1969, c. 1075, s. 2.)
NC Gen Stat § 105-113.9 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.9 - Out-of-state shipments.

 105-113.9. Out-of-state shipments.Any licensed distributor engaged in interstate business shall be permitted to set aside part of the stock as necessary to conduct interstate business without paying the tax otherwise required by this Part, but only if the licensed distributor complies with the requirements prescribed by the Secretary concerning keeping of records, making of reports, posting of bond, and other matters for administration of this Part."Interstate business" as used in this section means:(1) The sale of cigarettes to a nonresident where the cigarettes are delivered by the licensed distributor to the business location of the nonresident purchaser in another state.(2) The sale of cigarettes to a nonresident purchaser who has no place of business in North Carolina and who purchases the cigarettes for the purposes of resale not within this State and where the cigarettes are delivered to the purchaser at the business location in North Carolina of the licensed distributor who is also licensed as a distributor under the laws of the state of the nonresident purchaser.  (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1977, c. 874; 1993, c. 442, s. 3; 2018-5, s. 38.6(a); 2019-6, s. 4.2.)
NC Gen Stat § 105-113.10 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.10 - Manufacturers exempt from paying tax.

 105-113.10. Manufacturers exempt from paying tax.(a) Shipping to Other Licensed Distributors. - A licensed manufacturer shipping cigarettes to other distributors who are licensed under G.S. 105-113.12 may, upon application to the Secretary and upon compliance with requirements prescribed by the Secretary, be relieved of paying the taxes levied in this Part, but is not relieved from filing a report as required by this Part.(a1) Shipping to Retailers. - No manufacturer may be relieved of the requirement to be licensed as a distributor in order to make shipments, including drop shipments, to a retail dealer or ultimate user.(b) Shipping for Affiliated Manufacturer. - A manufacturer may, upon application to the Secretary and upon compliance with requirements prescribed by the Secretary, be relieved of paying the taxes levied in this Part on cigarettes that are manufactured by an affiliated manufacturer and temporarily stored at and shipped from its facilities, but is not relieved from filing a report as required by this Part.  (1969, c. 1075, s. 2; c. 1246, s. 2; 1973, c. 476, s. 193; 1975, c. 275, s. 2; 1993, c. 442, s. 4; 2011-330, s. 2(b); 2019-169, s. 4.1(d).)
NC Gen Stat § 105-113.11 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.11 - Licenses required.

 105-113.11. Licenses required.After the effective date of this Article, no person shall engage in business as a distributor in this State, without having first obtained from the Secretary the appropriate license for that purpose as prescribed herein. Any license required by this Article shall be in addition to any and all other licenses which may be required by law. (1969, c. 1075, s. 2; 1973, c. 476, s. 193.)
NC Gen Stat § 105-113.12 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.12 - Distributor must obtain license.

 105-113.12. Distributor must obtain license.(a) A distributor shall obtain for each place of business a distributor's license and shall pay a tax of twenty-five dollars ($25.00) for the 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 for each place of business is renewable upon signed application with no renewal license tax, unless applied for after the June 30 expiration date.(b) For the purposes of this section, a "place of business" is a place where a distributor receives or stores non-tax-paid cigarettes.(c) An out-of-state distributor 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).  (1969, c. 1075, s. 2; 1991 (Reg. Sess., 1992), c. 955, s. 4; 1993, c. 442, s. 5; 2019-169, s. 4.2(c).)
NC Gen Stat § 105-113.13 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.13 - Secretary may require a bond or irrevocable letter of credit.

 105-113.13. Secretary may require a bond or irrevocable letter of credit.(a) Repealed by Session Laws 2013-414, s. 22(c), effective September 1, 2013.(b) The Secretary may require a licensed distributor to furnish a bond in an amount that adequately protects the State from a licensed distributor's failure to pay taxes due under this Part. A bond must be conditioned on compliance with this Part, payable to the State, and in the form required by the Secretary. The amount of the bond is two times the licensed distributor's average expected monthly tax liability under this Article, as determined by the Secretary, provided the amount of the bond may not be less than two thousand dollars ($2,000) and may not be more than two million dollars ($2,000,000). The Secretary should periodically review the sufficiency of bonds required of the licensed distributor and increase the required bond amount if the amount no longer covers the anticipated tax liability of the licensed distributor and decrease the amount if the Secretary finds that a lower bond amount will protect the State adequately from loss.For purposes of this section, a licensed distributor may substitute an irrevocable letter of credit for the secured bond required by this section. The letter of credit must be issued by a commercial bank acceptable to the Secretary and available to the State as a beneficiary. The letter of credit must be in a form acceptable to the Secretary, conditioned upon compliance with this Article, and in the amounts stipulated in this section.  (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 955, s. 5; 1993, c. 442, s. 6; 2013-414, s. 22(c); 2014-3, s. 9.1(a); 2016-5, s. 4.1(a); 2019-6, s. 4.3; 2020-58, s. 2.6(a).)
NC Gen Stat § 105-113.17 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.17 - Identification of dispensers.

 105-113.17. Identification of dispensers.Each vending machine that dispenses cigarettes must be marked to identify its owner in the manner required by the Secretary. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 955, s. 8.)
NC Gen Stat § 105-113.18 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.18 - Payment of tax; reports.

 105-113.18. Payment of tax; reports.The taxes levied in this Part are payable when a report is required to be filed. The following reports are required to be filed with the Secretary:(1) Distributor's Report. - A licensed distributor shall file a monthly report in the form prescribed by the Secretary. The report covers cigarettes sold, shipped, delivered, or otherwise disposed of in this State in a calendar month and is due within 20 days after the end of the month covered by the report. The report shall show the quantity of all cigarettes transported or caused to be transported into the State by the licensed distributor or licensed manufacturer in the State for sales in this State and state the amount of tax due and shall identify any transactions to which the tax does not apply.(1a) Repealed by Session Laws 2019-169, s. 4.3(a), effective July 26, 2019.(2) Use Tax Report. - Every other person who has acquired non-tax-paid cigarettes for sale, use, or consumption subject to the tax imposed by this Part shall, within 96 hours after receipt of the cigarettes, file a report in the form prescribed by the Secretary showing the amount of cigarettes so received and any other information required by the Secretary. The report shall be accompanied by payment of the full amount of the tax.(3) Shipping Report. - Any person, except a licensed distributor, who transports cigarettes upon the public highways, roads, or streets of this State, upon notice from the Secretary, shall file a report in the form prescribed by the Secretary and containing the information required by the Secretary.(4) Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209, s. 1.  (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1981 (Reg. Sess., 1982), c. 1209, s. 1; 1993, c. 442, s. 7; 1993 (Reg. Sess., 1994), c. 745, s. 2; 2019-169, s. 4.3(a).)
NC Gen Stat § 105-113.21 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.21 - Discount; refund.

 105-113.21. Discount; refund.(a) Repealed by Session Laws 2003-284, s. 45A.1(a), effective for reporting periods beginning on or after August 1, 2003.(a1) Discount. - A licensed distributor who files a timely report under G.S. 105-113.18 and who sends a timely payment may deduct from the amount due with the report a discount of two percent (2%). This discount covers expenses incurred in preparing the records and reports required by this Part, and the expense of furnishing a bond.(b) Refund. - A licensed distributor in possession of packages of stale or otherwise unsalable cigarettes upon which the tax has been paid may return the cigarettes to the manufacturer as provided in this subsection and apply to the Secretary for refund of the tax. The application shall be in the form prescribed by the Secretary and shall be accompanied by an affidavit from the manufacturer stating the number of cigarettes returned to the manufacturer by the applicant. The Secretary shall refund the tax paid, less the discount allowed, on the unsalable cigarettes. The licensed distributor must return the cigarettes to the manufacturer of the cigarettes or to the affiliated manufacturer who is contracted by the manufacturer of the cigarettes to serve as the manufacturer's agent for the purposes of validating quantities and disposing of unsalable cigarettes.  (1969, c. 1075, s. 2; cc. 1222, 1238; 1973, c. 476, s. 193; 1993, c. 442, s. 9; 2001-414, s. 3; 2003-284, s. 45A.1(a); 2004-84, s. 2(a); 2011-330, s. 2(c); 2019-169, s. 4.1(c).)
NC Gen Stat § 105-113.24 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.24 - Out-of-State distributors to register and remit tax.

 105-113.24. Out-of-State distributors to register and remit tax.(a) The Secretary may authorize any distributor outside this State engaged in the business of selling and shipping cigarettes into the State to obtain a license and report and pay taxes required by this Part.(b) A nonresident distributor must agree to submit the distributor's books, accounts, and records to reasonable examination by the Secretary or the Secretary's duly authorized agents. The Secretary may require a nonresident distributor to file a bond in accordance with G.S. 105-113.13.(c) Each such nonresident distributor, other than a foreign corporation which has qualified with the Secretary of State as doing business in this State shall, by a duly executed instrument filed in the office of the Secretary of State, constitute and appoint the Secretary of State his lawful attorney in fact upon whom any original process in any action or legal proceeding against such nonresident distributor arising out of any matter relating to this Article may be served, and therein agree that any original process against him so served shall be of the same force and effect as if served on him within this State, and that the authority thereof shall continue in force irrevocably so long as any such nonresident distributor shall remain liable for any taxes, interest and penalties under this Article.(d) Any nonresident distributor who shall comply with the provisions of this section may be licensed as a distributor. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 955, s. 9; 1993, c. 442, ss. 9.1(a), 9.1(b).)
NC Gen Stat § 105-113.27 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.27 - Non-tax-paid cigarettes.

 105-113.27. Non-tax-paid cigarettes.(a) Except as otherwise provided in this Article, licensed distributors shall not sell, borrow, loan, or exchange non-tax-paid cigarettes to, from, or with other licensed distributors.(b) Except as otherwise provided in this Article, no person shall sell or offer for sale non-tax-paid cigarettes.(c) The possession of more than six hundred cigarettes on which tax has been paid to another state or country, by any person other than a licensed distributor, is prima facie evidence that the cigarettes are possessed in violation of this Part.  (1969, c. 1075, s. 2; 1993, c. 442, s. 11; 1999-337, s. 18; 2020-58, s. 2.7.)
NC Gen Stat § 105-113.29 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.29 - (Effective until December 1, 2020) Unlicensed place of business.

 105-113.29. (Effective until December 1, 2020) Unlicensed place of business.It shall be unlawful for any person to maintain a place of business within this State required by this Article to be licensed to engage in the business of selling or offering for sale cigarettes or other tobacco products without first obtaining such licenses.  (1969, c. 1075, s. 2; 2017-39, s. 10.) 105-113.29. (Effective December 1, 2020) Unlicensed place of business.It is unlawful for a person to maintain a place of business within this State required by this Article to be licensed to engage in the business of selling, offering for sale, or possessing with the intent to sell cigarettes or other tobacco products without first obtaining the licenses.  (1969, c. 1075, s. 2; 2017-39, s. 10; 2019-169, s. 4.14(a).)
NC Gen Stat § 105-113.30 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.30 - Records and reports.

 105-113.30. Records and reports.It shall be unlawful for any person who is required under the provisions of this Article to keep records or make reports, to fail to keep such records, refuse to keep such reports, make false entries in such records, fail to produce such records for inspection by the Secretary or his duly authorized agents, fail to file a report, or make a false or fraudulent report or statement. (1969, c. 1075, s. 2; 1973, c. 476, s. 193.)
NC Gen Stat § 105-113.32 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.32 - Non-tax-paid cigarettes subject to confiscation.

 105-113.32. Non-tax-paid cigarettes subject to confiscation.All non-tax-paid cigarettes subject to the tax imposed by this Part, together with any container in which they are stored or displayed for sale (including but not limited to vending machines), are declared to be contraband goods and may be seized by any officer of the law. The officer shall arrest any person in charge of the contraband goods and shall at once proceed against the person arrested, under the provisions of this Part, in any court having competent jurisdiction. The disposition of the seized cigarettes and container shall be governed by the provisions of G.S. 105-113.31. (1969, c. 1075, s. 2; 1993, c. 442, s. 13.)
NC Gen Stat § 105-113.33 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.33 - Criminal penalties.

 105-113.33. Criminal penalties.Any person who violates any of the provisions of this Article for which no other punishment is specifically prescribed shall be guilty of a Class 1 misdemeanor. (1969, c. 1075, s. 2; 1993, c. 539, s. 700; 1994, Ex. Sess., c. 24, s. 14(c).)
NC Gen Stat § 105-113.35A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.35A - (Effective for taxable years beginning on or after January 1, 2019) Use tax levied.

 105-113.35A. (Effective for taxable years beginning on or after January 1, 2019) Use tax levied.A tax is levied upon the sale or possession for sale by a person other than a licensed wholesale dealer or licensed retail dealer and upon the use, consumption, and possession for use or consumption of tobacco products other than cigarettes within this State at the rate set in G.S. 105-113.35. This tax does not apply to tobacco products other than cigarettes upon which the tax levied in G.S. 105-113.35 has been paid.  (2019-169, s. 4.6(a).)
NC Gen Stat § 105-113.36 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.36 - Wholesale dealer and retail dealer must obtain license.

 105-113.36. Wholesale dealer and retail dealer must obtain license.(a) Required Licenses. - The entities listed in this subsection shall obtain for each place of business a tobacco products license and shall pay a license tax in the amounts listed. As used in this section, a "place of business" is a place where a wholesale dealer makes tobacco products other than cigarettes or where a wholesale dealer or a retail dealer receives or stores non-tax-paid tobacco products other than cigarettes. The entities and license tax amounts are as follows:(1) Wholesale dealer $25.00(2) Retail dealer $10.00.(b) Term of License. - A license is in effect until June 30 of the year following the second calendar year after the date of issuance or renewal, unless cancelled or revoked prior to expiration. A license for each place of business is renewable upon signed application with no renewal license tax, unless applied for after the June 30 expiration date.(c) Out-of-State Wholesale Dealers. - An out-of-state wholesale dealer of tobacco products other than cigarettes may obtain a wholesale dealer's license upon compliance with the provisions of G.S. 105-113.4A and payment of a tax of twenty-five dollars ($25.00).  (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991, c. 689, s. 270; 1991 (Reg. Sess., 1992), c. 955, s. 11; 2018-5, s. 38.6(b); 2019-169, s. 4.2(d).)
NC Gen Stat § 105-113.37 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.37 - Payment of tax.

 105-113.37. Payment of tax.(a) Monthly Report. - Taxes levied by this Article are payable when a report is required to be filed. A report is due on a monthly basis. A monthly report covers tobacco products sold, shipped, delivered, or otherwise disposed of in this State occurring in a calendar month and is due within 20 days after the end of the month covered by the report. A report shall be filed on a form provided by the Secretary and shall contain the information required by the Secretary.(b) Repealed by Session Laws 2019-169, s. 4.3(b), effective July 26, 2019.(c) Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 12.(d) Shipping Report. - Any person who transports other tobacco products upon the public highways, roads, or streets of this State must, upon notice from the Secretary, file a report in a form prescribed by and containing the information required by the Secretary.  (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991, c. 689, s. 271; 1991 (Reg. Sess., 1992), c. 955, s. 12; 2009-559, s. 3; 2014-3, s. 15.1(c); 2019-169, s. 4.3(b).)
NC Gen Stat § 105-113.38 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.38 - Bond or irrevocable letter of credit.

 105-113.38. Bond or irrevocable letter of credit.The Secretary may require a wholesale dealer or a retail dealer to furnish a bond in an amount that adequately protects the State from a wholesale dealer's or a retail dealer's failure to pay taxes due under this Part. A bond must be conditioned on compliance with this Part, payable to the State, and in the form required by the Secretary. The amount of the bond is two times the wholesale or retail dealer's average expected monthly tax liability under this Article, as determined by the Secretary, provided the amount of the bond may not be less than two thousand dollars ($2,000) and may not be more than two million dollars ($2,000,000). The Secretary should periodically review the sufficiency of bonds required of dealers, and increase the amount of a required bond when the amount of the bond furnished no longer covers the anticipated tax liability of the wholesale dealer or retail dealer and decrease the amount when the Secretary determines that a smaller bond amount will adequately protect the State from loss.For purposes of this section, a wholesale dealer or a retail dealer may substitute an irrevocable letter of credit for the secured bond required by this section. The letter of credit must be issued by a commercial bank acceptable to the Secretary and available to the State as a beneficiary. The letter of credit must be in a form acceptable to the Secretary, conditioned upon compliance with this Article, and in the amounts stipulated in this section.  (1969, c. 1075, s. 2; 1991, c. 689, s. 272; 2012-79, s. 2.1; 2014-3, s. 9.1(b); 2016-5, s. 4.1(b); 2020-58, s. 2.6(b).)