North Carolina General Statutes 105-113.6. Use tax levied
Current as of: 2023 | Check for updates
|
Other versions
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 N.C. Gen. Stat. § 105-113.5 This tax does not apply, however, to cigarettes upon which the tax levied in N.C. Gen. Stat. § 105-113.5 has been paid. ?(1969, c. 1075, s. 2; 1993, c. 442, s. 2; 2019-6, s. 4.1.)
Terms Used In North Carolina General Statutes 105-113.6
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3