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

§105‑113.27.  Non‑tax‑paid cigarettes.

(a)        Except as otherwiseprovided in this Article, licensed distributors shall not sell, borrow, loan,or exchange non‑tax‑paid cigarettes to, from, or with otherlicensed distributors.

(b)        No person shallsell or offer for sale non‑tax‑paid cigarettes.

(c)        The possession ofmore than six hundred cigarettes on which tax has been paid to another state orcountry, by any person other than a licensed distributor, is prima facieevidence that the cigarettes are possessed in violation of this Part. (1969,c. 1075, s. 2; 1993, c. 442, s. 11; 1999‑337, s. 18.)