{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.4l","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.4L","heading":"Federal tobacco tax reporting.","body":"A person required to be licensed under this Article and who files a report with the Department in accordance with 15 U.S.C. § 376 must file in the form required by the Secretary. (2022-13, s. 4.1.)","path":["","Article 2A. Tobacco Products Tax.","Part 1. General Provisions."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.4L.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"1f8d1132e8e20ada6cdcecc0e63fba3909b35195d78fa29c7e12d88fad719a69","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.4k","next":"us-nc/n.c.-gen.-stat.-105-113.5"},"notice":"GroundRules: Original legal text. Not legal advice."}