North Carolina Cigarette or Tobacco Tax Bond

A Tax Bond for Cigarettes or a Tax Bond for Tobacco Products Other Than Cigarettes may be required by the North Carolina Department of Revenue for certain wholesale or retail dealers and other businesses operating in the state. The purpose of the surety bond is to secure payment for cigarette and/or tobacco products excise taxes due to the state of North Carolina. The bonds also ensure compliance the provisions of the North Carolina Tobacco Products Tax Act and the rules and regulations set out by the Secretary of Revenue.