North Carolina Statutes
§ 105-113.6 — Use tax levied
North Carolina § 105-113.6
This text of North Carolina § 105-113.6 (Use tax levied) 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. § 105-113.6 (2026).
Text
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.)
§ 105-113.7: Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.
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Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
When tax payableCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105-113.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-113.6.