§ 58-92-35 – Implementation.
58-92-35. Implementation. (a) The Commissioner may adopt rules, pursuant to Chapter 150B of the General Statutes, necessary to effectuate the purposes of this Article. (b) The Department of Revenue in the regular course of conducting inspections of distributors, agents, and retail dealers, as authorized under the Tobacco Products Tax Act, Article 2A of Chapter 105 […]
§ 58-92-40 – Inspection.
58-92-40. Inspection. To enforce the provisions of this Article, the Attorney General, the Department of Revenue, and the Commissioner, their duly authorized representatives, and other law enforcement personnel may examine the books, papers, invoices, and other records of any person in possession, control, or occupancy of any premises where cigarettes are placed, stored, sold, or […]
§ 58-92-45 – Disposition of penalties.
58-92-45. Disposition of penalties. The clear proceeds of civil penalties and forfeitures provided for in this Article shall be remitted to the Civil Penalty and Forfeiture Fund in accordance with G.S. 115C-457.2. (2007-451, s. 1.)
§ 58-92-50 – Sale outside the State.
58-92-50. Sale outside the State. Nothing in this Article shall be construed to prohibit any person or entity from manufacturing or selling cigarettes that do not meet the requirements of G.S. 58-92-15 if the cigarettes are or will be stamped for sale in another state or are packaged for sale outside the United States and […]
§ 58-92-55 – Preemption.
58-92-55. Preemption. This Article does not apply if a federal reduced cigarette ignition propensity standard that preempts this Article is enacted and becomes effective, but such inapplicability does not affect any liability for forfeiture or penalties accrued prior to the effective date of the federal law. (2007-451, s. 1.)
§ 58-92-5 – Findings.
58-92-5. Findings. The General Assembly finds: (1) Cigarettes are the leading cause of fire deaths in this State and the nation. (2) Each year in the United States, 700-900 persons are killed due to cigarette fires, and 3,000 are injured in fires ignited by cigarettes, while in this State, there were 2,916 cigarette-related fires in […]
§ 58-92-10 – Definitions.
58-92-10. Definitions. For the purposes of this Article: (1) "Agent" means any person authorized by the Department of Revenue to pay the excise tax on packages of cigarettes. (1a) "Brand style" means a variety of cigarettes distinguished by the tobacco used, tar and nicotine content, flavoring used, size of the cigarette, filtration on the cigarette, […]
§ 58-92-15 – Test method and performance standard.
58-92-15. Test method and performance standard. (a) Except as provided in subsection (o) of this section, no cigarettes may be sold or offered for sale in this State or offered for sale or sold to persons located in this State unless the cigarettes have been tested in accordance with the test method and meet the […]
§ 58-92-20 – Certification and product change.
58-92-20. Certification and product change. (a) Each manufacturer shall submit to the Commissioner a written certification attesting both of the following: (1) Each cigarette listed in the certification has been tested in accordance with G.S. 58-92-15. (2) Each cigarette listed in the certification meets the performance standard set forth in G.S. 58-92-15. (b) Each cigarette […]
§ 58-92-25 – Marking of cigarette packaging.
58-92-25. Marking of cigarette packaging. (a) Cigarettes that are certified by a manufacturer in accordance with G.S. 58-92-20 shall be marked to indicate compliance with the requirements of G.S. 58-92-15. The marking shall be in eight-point type or larger and consist of one of the following: (1) Modification of the product UPC Code to include […]