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- N.C. Gen. Stat. § 105-79 · Repealed by Session Laws 1979, c. 150, s. 4.
- N.C. Gen. Stat. § 105-80 · Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
- N.C. Gen. Stat. § 105-81 · Repealed by Session Laws 1947, c. 501, s. 2.
- N.C. Gen. Stat. § 105-82 · Repealed by Session Laws 1989, c. 584, s. 24.
- N.C. Gen. Stat. § 105-83 · Installment paper dealers.
- N.C. Gen. Stat. § 105-84 · Repealed by Session Laws 1979, c. 150, s. 5.
- N.C. Gen. Stat. §§ 105-85 through 105-86 · Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
- N.C. Gen. Stat. § 105-87 · Repealed by Session Laws 1981, c. 6.
- N.C. Gen. Stat. § 105-88 · Loan agencies.
- N.C. Gen. Stat. §§ 105-89 through 105-90 · Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
- N.C. Gen. Stat. § 105-90.1 · Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4.
- N.C. Gen. Stat. § 105-91 · Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
- N.C. Gen. Stat. § 105-92 · Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227.
- N.C. Gen. Stat. § 105-93 · Repealed by Session Laws 1979, c. 68.
- N.C. Gen. Stat. § 105-94 · Repealed by Session Laws 1947, c. 501, s. 2.
- N.C. Gen. Stat. § 105-95 · Repealed by Session Laws 1947, c. 831, s. 2.
- N.C. Gen. Stat. § 105-96 · Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231.
- N.C. Gen. Stat. §§ 105-97 through 105-99 · Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
- N.C. Gen. Stat. § 105-100 · Repealed by Session Laws 1979, c. 64.
- N.C. Gen. Stat. § 105-101 · Repealed by Session Laws 1979, c. 85, s. 1.
- N.C. Gen. Stat. § 105-102 · Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230.
- N.C. Gen. Stat. § 105-102.1 · Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
- N.C. Gen. Stat. § 105-102.2 · Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213.
- N.C. Gen. Stat. § 105-102.3 · Repealed by Session Laws 2015-241, s. 32.13(g), as amended by Session Laws 2015-268, s. 10.1(h), effective June 30, 2016.
- N.C. Gen. Stat. § 105-102.4 · Repealed by Session Laws 1989, c. 584, s. 35.
- N.C. Gen. Stat. § 105-102.5 · Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
- N.C. Gen. Stat. § 105-102.6 · Repealed by Session Laws 2015-286, s. 4.11(a), effective October 22, 2015.
- N.C. Gen. Stat. § 105-103 · Unlawful to operate without license.
- N.C. Gen. Stat. § 105-104 · Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- N.C. Gen. Stat. § 105-105 · Persons, firms, and corporations engaged in more than one business to pay tax on each.
- N.C. Gen. Stat. § 105-106 · Effect of change in name of firm.
- N.C. Gen. Stat. § 105-107 · Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999.
- N.C. Gen. Stat. § 105-108 · Property used in a licensed business not exempt from taxation.
- N.C. Gen. Stat. § 105-109 · Obtaining license and paying tax.
- N.C. Gen. Stat. § 105-109.1 · Repealed by Session Laws 1999-337, s. 16..
- N.C. Gen. Stat. § 105-110 · Repealed by Session Laws 1998-212, s. 29A.14(b).
- N.C. Gen. Stat. § 105-111 · Repealed by Session Laws 2001-414, s. 2.
- N.C. Gen. Stat. § 105-112 · Repealed by Session Laws 1998-212, s. 29A.14(c).
- N.C. Gen. Stat. § 105-113 · Repealed by Session Laws 1999-337, s. 17.
- N.C. Gen. Stat. § 105-113.1 · Deleted.
- N.C. Gen. Stat. § 105-113.2 · Short title.
- N.C. Gen. Stat. § 105-113.3 · Scope of tax; administration.
- N.C. Gen. Stat. § 105-113.4 · Definitions.
- N.C. Gen. Stat. § 105-113.4A · Licenses.
- N.C. Gen. Stat. § 105-113.4B · Cancellation or revocation of license.
- N.C. Gen. Stat. § 105-113.4C · Enforcement of Master Settlement Agreement Provisions.
- N.C. Gen. Stat. § 105-113.4D · Tax with respect to inventory on effective date of tax increase.
- N.C. Gen. Stat. § 105-113.4E · Modified risk tobacco products.
- N.C. Gen. Stat. § 105-113.4F · Delivery sales of certain tobacco products; age verification.
- N.C. Gen. Stat. § 105-113.4G · Records to be kept.
- N.C. Gen. Stat. § 105-113.4H · Federal Constitution and statutes.
- N.C. Gen. Stat. § 105-113.4I · Licenses required.
- N.C. Gen. Stat. § 105-113.4J · Unlicensed place of business.
- N.C. Gen. Stat. § 105-113.4K · Criminal penalties.
- N.C. Gen. Stat. § 105-113.4L · Federal tobacco tax reporting.
- N.C. Gen. Stat. § 105-113.5 · Tax on cigarettes.
- N.C. Gen. Stat. § 105-113.6 · Use tax levied.
- N.C. Gen. Stat. § 105-113.7 · Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.
- N.C. Gen. Stat. § 105-113.8 · Recodified as G.S. 105-113.4H, effective November 18, 2021. (1969, c. 1075, s. 2; recodified as N.C. Gen. Stat. 105-113.4H by 2021-180, s. 42.13E(a).)
- N.C. Gen. Stat. § 105-113.9 · Out-of-state shipments.
- N.C. Gen. Stat. § 105-113.10 · Manufacturers exempt from paying tax.
- N.C. Gen. Stat. § 105-113.11 · Recodified as G.S. 105-113.4I, effective November 18, 2021. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; recodified as N.C. Gen. Stat. 105-113.4I by 2021-180, s. 42.13E(b).)
- N.C. Gen. Stat. § 105-113.12 · License required.
- N.C. Gen. Stat. § 105-113.13 · Secretary may require a bond or irrevocable letter of credit.
- N.C. Gen. Stat. §§ 105-113.14 through 105-113.15 · Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992.
- N.C. Gen. Stat. § 105-113.16 · Repealed by Session Laws 1999-333, s. 7.
- N.C. Gen. Stat. § 105-113.17 · Identification of dispensers.
- N.C. Gen. Stat. § 105-113.18 · Payment of tax; reports.
- N.C. Gen. Stat. §§ 105-113.19 through 105-113.20 · Repealed by Session Laws 1993, c. 442, s. 8.
- N.C. Gen. Stat. § 105-113.21 · Discount; refund.
- N.C. Gen. Stat. §§ 105-113.22 through 105-113.23 · Repealed by Session Laws 1993, c. 442, s. 8.
- N.C. Gen. Stat. § 105-113.24 · Out-of-State distributors to register and remit tax.
- N.C. Gen. Stat. § 105-113.25 · Repealed by Session Laws 1993, c. 442, s. 8.
- N.C. Gen. Stat. § 105-113.26 · Repealed by Session Laws 2020-58, s. 2.5(b), effective June 30, 2020.
- N.C. Gen. Stat. § 105-113.27 · Non-tax-paid cigarettes.
- N.C. Gen. Stat. § 105-113.28 · Repealed by Session Laws 1993, c. 442, s. 8.
- N.C. Gen. Stat. § 105-113.29 · Recodified as G.S. 105-113.4J, effective November 18, 2021. (1969, c. 1075, s. 2; 2017-39, s. 10; 2019-169, s. 4.14(a); recodified as N.C. Gen. Stat. 105-113.4J by 2021-180, s. 42.13E(d).)
- N.C. Gen. Stat. § 105-113.30 · Records and reports.
- N.C. Gen. Stat. § 105-113.31 · Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.
- N.C. Gen. Stat. § 105-113.32 · Non-tax-paid cigarettes subject to confiscation.
- N.C. Gen. Stat. § 105-113.33 · Recodified as G.S. 105-113.4K, effective November 18, 2021. (1969, c. 1075, s. 2; 1993, c. 539, s. 700; 1994, Ex. Sess., c. 24, s. 14(c); recodified as N.C. Gen. Stat. 105-113.4K by 2021-180, s. 42.13E(f).)
- N.C. Gen. Stat. § 105-113.34 · Repealed by Session Laws 1993, c. 442, s. 8.
- N.C. Gen. Stat. § 105-113.35 · Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022.
- N.C. Gen. Stat. § 105-113.35A · Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022.
- N.C. Gen. Stat. § 105-113.35B · Applicability.
- N.C. Gen. Stat. § 105-113.36 · Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022.
- N.C. Gen. Stat. § 105-113.36A · (Effective until July 1, 2025) Tax rates; liability for tax.
- N.C. Gen. Stat. § 105-113.36A · (Effective July 1, 2025) Tax rates; liability for tax.
- N.C. Gen. Stat. § 105-113.37 · Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022.
- N.C. Gen. Stat. § 105-113.37A · Manufacturer's option.
- N.C. Gen. Stat. § 105-113.37B · Non-tax-paid products.
- N.C. Gen. Stat. § 105-113.37C · Discount; refund.
- N.C. Gen. Stat. § 105-113.38 · Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022.
- N.C. Gen. Stat. § 105-113.38A · Remote seller requirements.
- N.C. Gen. Stat. § 105-113.38B · (Effective until July 1, 2025) Records.
- N.C. Gen. Stat. § 105-113.38B · (Effective July 1, 2025) Records.
- N.C. Gen. Stat. § 105-113.38C · Penalties.
- N.C. Gen. Stat. § 105-113.39 · Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022.
- N.C. Gen. Stat. § 105-113.39A · (Effective until July 1, 2024) License required.
- N.C. Gen. Stat. § 105-113.39A · (Effective July 1, 2024) License required.