North Carolina § 105-113 - 12. Distributor must obtain license.

§ 105-113. 12. Distributor must obtain license.

A distributor shall obtain for each place of business a distributor's license and shall pay a tax of twenty-five dollars ($25.00) for the license. A license is in effect until June 30 of the year following the second calendar year after the date of issuance or renewal. A license for each place of business is renewable upon signed application with no renewal license tax, unless applied for after the June 30 expiration date. For the purposes of this section, a "place of business" is a place where a distributor receives or stores non-tax-paid cigarettes. An out-of-state distributor may obtain a distributor's license upon compliance with the provisions of G.S. 105-113.4A and G.S. 105-113.24 and payment of a tax of twenty-five dollars ($25.00). History (1969, c. 1075, s. 2; 1991 (Reg. Sess., 1992), c. 955, s. 4; 1993, c. 442, s. 5; 2019-169, s. 4.2(c).) Editor's Note. - Session Laws 2019-169, s. 4.2(e), provides: "This section becomes effective January 1, 2020. Any license issued under Article 2A of Chapter 105 of the General Statutes on or before January 1, 2020, shall expire on June 30, 2020. As soon as practicable after the effective date of this section, the Department of Revenue shall notify each licensee that he or she must renew the license by filing an application with the Secretary in accordance with G.S. 105-113.4 A before June 30, 2020." Effect of Amendments. - Session Laws 2019-169, s. 4.2(c), in subsection (a), deleted "continuing" preceding "distributor's" in the first sentence and added the second and third sentences; and inserted "G.S. 105-113.4A and" in subsection (c). For effective date and applicability, see editor's note.