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 that is wrapped in a substance that contains tobacco and has a ring gauge of less than thirty, which is a diameter of less than .467 inches, regardless of length.
…."
SECTION 2.  This act becomes effective October 1, 2010.