A BILL TO BE ENTITLED
AN ACT to increase the tax for cigarettes.
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‑fourths cents (3.75¢) per individual cigarette."
SECTION 2.  This act becomes effective July 1, 2008.