{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.27","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.27","heading":"Non-tax-paid cigarettes.","body":"(a)\tExcept as otherwise provided in this Article, licensed distributors shall not sell, borrow, loan, or exchange non-tax-paid cigarettes to, from, or with other licensed distributors.\n(b)\tExcept as otherwise provided in this Article, no person shall sell or offer for sale non-tax-paid cigarettes.\n(c)\tThe possession of more than six hundred cigarettes on which tax has been paid to another state or country, by any person other than a licensed distributor, is prima facie evidence that the cigarettes are possessed in violation of this Part. (1969, c. 1075, s. 2; 1993, c. 442, s. 11; 1999-337, s. 18; 2020-58, s. 2.7.)","path":["","Article 2A. Tobacco Products Tax.","Part 2. Cigarette Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.27.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"27f492d9e3780fd2a2899b5de5315040cf88d258d8d555abf89b516d9b0d4955","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.26","next":"us-nc/n.c.-gen.-stat.-105-113.28"},"notice":"GroundRules: Original legal text. Not legal advice."}