North Carolina § 105-113 - 37. Payment of tax.
Full text of North Carolina North Carolina General Statutes § 105-113 — 37. Payment of tax., with citation guidance and answers to common questions.
§ 105-113. 37. Payment of tax.
Monthly Report. - Taxes levied by this Article are payable when a report is required to be filed. A report is due on a monthly basis. A monthly report covers tobacco products sold, shipped, delivered, or otherwise disposed of in this State occurring in a calendar month and is due within 20 days after the end of the month covered by the report. A report shall be filed on a form provided by the Secretary and shall contain the information required by the Secretary. Repealed by Session Laws 2019-169, s. 4.3(b), effective July 26, 2019. Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 12. Shipping Report. - Any person who transports other tobacco products upon the public highways, roads, or streets of this State must, upon notice from the Secretary, file a report in a form prescribed by and containing the information required by the Secretary. History (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991, c. 689, s. 271; 1991 (Reg. Sess., 1992), c. 955, s. 12; 2009-559, s. 3; 2014-3, s. 15.1(c); 2019-169, s. 4.3(b).) Editor's Note. - Session Laws 2014-3, s. 15.1(f), provides: "Nothing in this section shall be construed as circumventing future United States Food and Drug Administration regulation of tobacco products, other tobacco products, or vapor products." Effect of Amendments. - Session Laws 2009-559, s. 3, effective September 1, 2009, added subsection (d). Session Laws 2014-3, s. 15.1(c), effective June 1, 2015, substituted "G.S. 105-113.35(a2)(1) or G.S. 105-113.35(a2)(2) " for "G.S. 105-113.35(a)(1) or (2)" throughout subsection (b). Session Laws 2019-169, s. 4.3(b), effective July 26, 2019, in subsection (a), substituted "Taxes levied" for "Except for tax on a designated sale under subsection (b), the taxes levied" in the first sentence and substituted "tobacco products sold, shipped, delivered, or otherwise disposed of in this State" for "sales and other activities" in the second sentence; and deleted subsection (b), regarding "Designation of Exempt Sale."
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-113
What does North Carolina General Statutes § 105-113 cover?
Section 105-113 ("37. Payment of tax.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-113?
A common citation format is "North Carolina General Statutes § 105-113" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-113 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.