§105‑113.4C. Enforcement of Master Settlement Agreement Provisions.
The Master SettlementAgreement between the states and the tobacco product manufacturers,incorporated by reference into the consent decree referred to in S.L. 1999‑2,requires each state to diligently enforce Article 37 of Chapter 66 of theGeneral Statutes. The Office of the Attorney General and the Secretary ofRevenue shall perform the following responsibilities in enforcing Article 37:
(1) The Office of theAttorney General must give to the Secretary of Revenue a list of thenonparticipating manufacturers under the Master Settlement Agreement and thebrand names of the products of the nonparticipating manufacturers.
(2) The Office of theAttorney General must update the list provided under subdivision (1) of thissection when a nonparticipating manufacturer becomes a participatingmanufacturer, another nonparticipating manufacturer is identified, or morebrands or products of nonparticipating manufacturers are identified.
(3) The Secretary ofRevenue must require the taxpayers of the tobacco excise tax to identify theamount of tobacco products of nonparticipating manufacturers sold by thetaxpayers, and may impose this requirement as provided in G.S. 66‑290(10).
(4) The Secretary of Revenuemust determine the amount of State tobacco excise taxes attributable to theproducts of nonparticipating manufacturers, based on the information providedby the taxpayers, and must report this information to the Office of theAttorney General. (1999‑311, s. 2.)
§105‑113.4C. Enforcement of Master Settlement Agreement Provisions.
The Master SettlementAgreement between the states and the tobacco product manufacturers,incorporated by reference into the consent decree referred to in S.L. 1999‑2,requires each state to diligently enforce Article 37 of Chapter 66 of theGeneral Statutes. The Office of the Attorney General and the Secretary ofRevenue shall perform the following responsibilities in enforcing Article 37:
(1) The Office of theAttorney General must give to the Secretary of Revenue a list of thenonparticipating manufacturers under the Master Settlement Agreement and thebrand names of the products of the nonparticipating manufacturers.
(2) The Office of theAttorney General must update the list provided under subdivision (1) of thissection when a nonparticipating manufacturer becomes a participatingmanufacturer, another nonparticipating manufacturer is identified, or morebrands or products of nonparticipating manufacturers are identified.
(3) The Secretary ofRevenue must require the taxpayers of the tobacco excise tax to identify theamount of tobacco products of nonparticipating manufacturers sold by thetaxpayers, and may impose this requirement as provided in G.S. 66‑290(10).
(4) The Secretary of Revenuemust determine the amount of State tobacco excise taxes attributable to theproducts of nonparticipating manufacturers, based on the information providedby the taxpayers, and must report this information to the Office of theAttorney General. (1999‑311, s. 2.)
§105‑113.4C. Enforcement of Master Settlement Agreement Provisions.
The Master SettlementAgreement between the states and the tobacco product manufacturers,incorporated by reference into the consent decree referred to in S.L. 1999‑2,requires each state to diligently enforce Article 37 of Chapter 66 of theGeneral Statutes. The Office of the Attorney General and the Secretary ofRevenue shall perform the following responsibilities in enforcing Article 37:
(1) The Office of theAttorney General must give to the Secretary of Revenue a list of thenonparticipating manufacturers under the Master Settlement Agreement and thebrand names of the products of the nonparticipating manufacturers.
(2) The Office of theAttorney General must update the list provided under subdivision (1) of thissection when a nonparticipating manufacturer becomes a participatingmanufacturer, another nonparticipating manufacturer is identified, or morebrands or products of nonparticipating manufacturers are identified.
(3) The Secretary ofRevenue must require the taxpayers of the tobacco excise tax to identify theamount of tobacco products of nonparticipating manufacturers sold by thetaxpayers, and may impose this requirement as provided in G.S. 66‑290(10).
(4) The Secretary of Revenuemust determine the amount of State tobacco excise taxes attributable to theproducts of nonparticipating manufacturers, based on the information providedby the taxpayers, and must report this information to the Office of theAttorney General. (1999‑311, s. 2.)
