§ 105-113.3. Scope of tax; administration. - North Carolina Statutes

§105‑113.3.  Scope of tax; administration.

(a)        Scope. – The taxesimposed by this Article shall be collected only once on the same tobaccoproduct. Except as permitted by Article 2 of this Chapter, a city or county maynot levy a privilege license tax on the sale of tobacco products.

(b)        Administration. –Article 9 of this Chapter applies to this Article. (1969, c. 1075, s. 2; 1991,c. 689, s. 268; 1998‑212, s. 29A.14(d).)