A BILL TO BE ENTITLED
AN ACT to tax cigars that are designed to look like cigarettes the same as cigarettes.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑113.4 reads as rewritten:
"§ 105‑113.4.  Definitions.
The following definitions apply in this Article:
…
(1a)	Cigarette. – Any of the following:
a.	A roll of tobacco wrapped in paper or in a substance that does not contain tobacco.
b.	A roll of tobacco wrapped in a substance that contains tobacco and that, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by a consumer as a cigarette described in subpart a. of this subdivision.
c.	A roll of tobacco wrapped in a substance containing tobacco that weighs less than 4.5 pounds per thousand and has an integrated filter.
…."
SECTION 2.  This act becomes effective October 1, 2011.