North Carolina § 105-113.27 Non-tax-paid cigarettes

North Carolina Statutes

§ 105-113.27 — Non-tax-paid cigarettes

North Carolina § 105-113.27

Ch. 105Taxation

Art. 2ATobacco Products Tax

Subch. ILEVY OF TAXES

This text of North Carolina § 105-113.27 (Non-tax-paid cigarettes) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 105-113.27 (2026).

Text

(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.) § 105-113.28: Repealed by Session Laws 1993, c. 442, s. 8.

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(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.)
§ 105-113.28: Repealed by Session Laws 1993, c. 442, s. 8.