17 NCAC 04C .0101         DEFINITIONS

In addition to those definitions as set out in G.S. 105‑113.4, the following terms and phrases as used in this Subchapter shall, unless the context requires otherwise, have the following meanings:

(1)           Article.  Tobacco Products Tax Act or Tobacco Products Tax Article, Article 2A, Chapter 105 of the General Statutes of North Carolina;

(2)           Department.  North Carolina Department of Revenue;

(3)           Excise Tax.  The excise tax levied under G.S. 105‑113.5, G.S. 105‑113.6, and G.S. 105‑113.35;

(4)           In this State or within this State ‑ Within the exterior limits of the State of North Carolina, and includes all territory within such limits owned by, leased by or ceded to the United States of America;

(5)           Other Tobacco Product ‑ A cigar or any other product that contains tobacco, other than a cigarette, and is intended for inhalation or oral use;

(6)           Revenue Agent.  Revenue officer, auditor or other personnel of the North Carolina Department of Revenue authorized by the secretary to act in his behalf;

(7)           State.  State of North Carolina;

(8)           Vending Machine.  Dispenser or dispensing machine;

(9)           Wholesale Cigarette Dealer.  Any person who sells cigarettes to others for resale by them who does not qualify as a distributor under the definition of distributor in G.S. 105‑113.4.


History Note:        Authority G.S. 105‑113.4; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; June 1, 1992; October 30, 1981.