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Federal tobacco tax reporting.

G.S. 105-113.4L
in effect
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§ 105-113.4L.  Federal tobacco tax reporting. 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.)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.4L.htmlFetched: 10/19/2026

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