GENERAL ASSEMBLY OF NORTH CAROLINA
1991 SESSION
CHAPTER 708
AN ACT TO AUTHORIZE THE DEPARTMENT OF REVENUE TO ESTABLISH THE TIME PERIOD FOR STAMPING CIGARETTES.
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-113.20 reads as rewritten:
"§ 105-113.20. Distributors to affix stamps.
Only licensed distributors shall affix stamps. A licensed
distributor shall not sell, borrow, loan, buy buy, or exchange
stamps to, from from, or with any other person, except as
provided in G.S. 105-113.19.
Unless stamps have been previously affixed, the stamps
required by this Article shall be affixed to packages by the licensed
distributor within 48 hours of the receipt of all unstamped cigarettes,
exclusive of Saturdays, Sundays and legal holidays of this State, and A
licensed distributor who receives unstamped packages of cigarettes shall affix
stamps to the packages within the time required by the Secretary. A
licensed distributor shall affix stamps to the packages prior to any and
all deliveries to other persons except deliveries to points outside the State,
deliveries by manufacturers to licensed distributors and those deliveries which
this State is prohibited from taxing under the Constitution or the statutes of
the United States."
Sec. 2. This act becomes effective October 1, 1991.
In the General Assembly read three times and ratified this the 16th day of July, 1991.
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James C. Gardner
President of the Senate
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Daniel Blue, Jr.
Speaker of the House of Representatives