§ 105-113.6. Use tax levied. - North Carolina Statutes

§105‑113.6.  Use tax levied.

A tax is levied upon the saleor possession for sale by a person other than a distributor, and upon the use,consumption, and possession for use or consumption of cigarettes within thisState at the rate set in G.S. 105‑113.5.  This tax does not apply,however, to cigarettes upon which the tax levied in G.S. 105‑113.5 hasbeen paid. (1969, c. 1075, s. 2; 1993, c. 442, s. 2.)