{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.3","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.3","heading":"Scope of tax; administration.","body":"(a)\tScope. - The taxes imposed by this Article shall be collected only once on the same tobacco product. Except as permitted by Article 2 of this Chapter, a city or county may not levy a privilege license tax on the sale of tobacco products.\n(b)\tAdministration. - Article 9 of this Chapter applies to this Article. (1969, c. 1075, s. 2; 1991, c. 689, s. 268; 1998-212, s. 29A.14(d).)","path":["","Article 2A. Tobacco Products Tax.","Part 1. General Provisions."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.3.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"ad26ddbf72b6503fcfb65e0311160512cde930c72fe944ab4c793133d6c19adb","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.2","next":"us-nc/n.c.-gen.-stat.-105-113.4"},"notice":"GroundRules: Original legal text. Not legal advice."}