§ 105‑113.6.  Use tax levied.

A tax is levied upon the sale or possession for sale by a person other than a licensed distributor, and upon the use, consumption, and possession for use or consumption of cigarettes within this State at the rate set in G.S. 105‑113.5. This tax does not apply, however, to cigarettes upon which the tax levied in G.S. 105‑113.5 has been paid. (1969, c. 1075, s. 2; 1993, c. 442, s. 2; 2019‑6, s. 4.1.)