§ 105‑113.27.  Non‑tax‑paid cigarettes.
(a)	Except as otherwise provided in this Article, licensed distributors shall not sell, borrow, loan, or exchange non‑tax‑paid cigarettes to, from, or with other licensed distributors.
(b)	Except as otherwise provided in this Article, no person shall sell or offer for sale non‑tax‑paid cigarettes.
(c)	The possession of more than six hundred cigarettes on which tax has been paid to another state or country, by any person other than a licensed distributor, is prima facie evidence that the cigarettes are possessed in violation of this Part.  (1969, c. 1075, s. 2; 1993, c. 442, s. 11; 1999‑337, s. 18; 2020‑58, s. 2.7.)