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Non-tax-paid cigarettes.

G.S. 105-113.27
in effect
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§ 105-113.27.  Non-tax-paid cigarettes. (a) Except 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. (b) Except as otherwise provided in this Article, no person shall sell or offer for sale non-tax-paid cigarettes. (c) The 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.)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.27.htmlFetched: 10/19/2026

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