A BILL TO BE ENTITLED
AN ACT to eliminate the discount for tobacco and alcohol taxes for filing 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.
(a)	Repealed by Session Laws 2003‑284, s. 45A.1(a), effective for reporting periods beginning on or after August 1, 2003.
	(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  G.S. 105‑113.85 is repealed.
SECTION 3.  This act becomes effective July 1, 2011.