N.C. Gen. Stat. » Chapter 105
NC General Statutes

N.C. Gen. Stat. § 105-113 (2026)

Repealed by Session Laws 1999-337, s. 17

✓ current as of July 2026
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§ 105-113.1: Deleted.

 

Article 2A.

Tobacco Products Tax.

Part 1. General Provisions.
Notes of Decisions
Cited in 2 cases, 1996–2008 · leading case: State v. Philip Morris USA, Inc., 666 S.E.2d 783 (N.C. Ct. App. 2008).
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State v. Philip Morris USA, Inc., 666 S.E.2d 783 (N.C. Ct. App. 2008). · cites it 10× “1999-2, requires each state to diligently enforce Article 37 of Chapter 66 of the General Statutes.”
State v. Ballenger, 472 S.E.2d 572 (N.C. Ct. App. 1996). · cites it 4× “N.C. Gen. Stat. § 105-113 .107A (1995).) Furthermore, like the Montana tax, the North Carolina tax on marijuana is extremely high at almost $100.”
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