§ 105-113.3. Scope of tax; administration.
76 words·~1 min read·
/nc/chapter-105/105-113-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 105-113.3. Scope of tax; administration.
(a)Scope. - 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.
(b)Administration. - 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).)