105-113.12. Distributor must obtain license

(a) A distributor shall obtain for each place of business a continuing distributor's license and shall pay a tax of twenty-five dollars ($25.00) for the license.
(b) For the purposes of this section, a “place of business” is a place where a distributor receives or stores non-tax-paid cigarettes.  
(c) An out-of-state distributor may obtain a distributor's license upon compliance with the provisions of G.S. 105-113.24 and payment of a tax of twenty-five dollars ($25.00).