GroundRules
N.C. Gen. Stat. § 105-113.37B: Non-tax-paid products.
Where this section sits in the code
- Article 2A. Tobacco Products Tax.
- Part 3. Tax on Other Tobacco Products.
Except as otherwise provided in this Part, a licensed wholesale dealer may not sell, borrow, loan, or exchange non-tax-paid tobacco products to, from, or with another licensed wholesale dealer, and an integrated wholesale dealer may not sell, borrow, loan, or exchange non-tax-paid tobacco products to, from, or with another integrated wholesale dealer. (2021-180, s. 42.9(g).)
Collected 2026-08-27T18:15:52Z. Source file · JSON