A BILL TO BE ENTITLED
AN ACT to repeal the discount to tobacco vendors who file a timely report.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑113.21 reads as rewritten:
"§ 105‑113.21.  Discount; refund.
…
	(b)	Refund. – A distributor in possession of packages of stale or otherwise unsalable cigarettes upon which the tax has been paid may return the cigarettes to the manufacturer and apply to the Secretary for refund of the tax. The application shall be in the form prescribed by the Secretary and shall be accompanied by an affidavit from the manufacturer stating the number of cigarettes returned to the manufacturer by the applicant. The Secretary shall refund the tax paid, less the discount allowed, on the unsalable cigarettes."
SECTION 2.  G.S. 105‑113.39 reads as rewritten:
"§ 105‑113.39.  Discount; refund.
	(b)	Refund. – A wholesale dealer or retail dealer who is primarily liable under G.S. 105‑113.35(b) for the excise taxes imposed by this Part and is in possession of stale or otherwise unsalable tobacco products upon which the tax has been paid may return the tobacco products to the manufacturer and apply to the Secretary for refund of the tax. The application shall be in the form prescribed by the Secretary and shall be accompanied by an affidavit from the manufacturer listing the tobacco products returned to the manufacturer by the applicant. The Secretary shall refund the tax paid, less the discount allowed, on the listed products."
SECTION 3.  This act becomes effective July 1, 2011.