§ 105-113.5. Tax on cigarettes. - North Carolina Statutes

Part 2. Cigarette Tax.

§ 105‑113.5.  Tax oncigarettes.

A tax is levied on the sale orpossession for sale in this State, by a distributor, of all cigarettes at therate of two and one‑fourth cents (2.25¢) per individual cigarette.  (1969, c. 1075, s. 2; c.1246, s. 1; 1991, c. 689, s. 262; 2004‑170, s. 5; 2005‑276, s.34.1(a), (b); 2009‑451, s. 27A.5(a).)