§ 105-113.12. Distributor must obtain license. - North Carolina Statutes

§105‑113.12.  Distributor must obtain license.

(a)        A distributor shallobtain for each place of business a continuing distributor's license and shallpay a tax of twenty‑five dollars ($25.00) for the license.

(b)        For the purposes ofthis section, a "place of business" is a place where a distributorreceives or stores non‑tax‑paid cigarettes.

(c)        An out‑of‑statedistributor may obtain a distributor's license upon compliance with theprovisions of G.S. 105‑113.24 and payment of a tax of twenty‑fivedollars ($25.00). (1969, c. 1075, s. 2; 1991 (Reg. Sess., 1992), c. 955,s. 4; 1993, c. 442, s. 5.)