A BILL TO BE ENTITLED
AN ACT to increase the excise tax on cigarettes as recommended by the legislative study commission on children and youth and to make other technical corrections.
Whereas, tobacco use continues to be a major health concern among youth in this State; and
Whereas, according to the Centers for Disease Control and Prevention, raising the price of a pack of cigarettes, through a tax, is the most effective way to prevent youth from smoking; and
Whereas, North Carolina's cigarette tax is the second lowest in the nation; Now, therefore,
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑113.5 reads as rewritten:
"§ 105‑113.5.  Tax on cigarettes.
A tax is levied on the sale or possession for sale in this State, by a distributor, of all cigarettes at the rate of three and three‑quarter cents (3.75¢) per individual cigarette.
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SECTION 2.  This act becomes effective July 1, 2004.