NC H319

Reinstates requirement that cigarette packages in North Carolina bear a heat transfer stamp indicating tax payment, with licensed distributors responsible for stamping packages within 48 hours of receipt.

Secretary of Revenue must design stamps with unique serial numbers visible at point of sale, collect tax payment when transferring stamps to distributors, and maintain records of stamp transfers.

Modifies cigarette tax payment mechanism from monthly reporting to stamp-based system, with distributors eligible for a discount of 0.9¢ per stamp to cover stamping expenses and record-keeping costs.

Allows licensed distributors to ship unstamped cigarettes only to their own facilities, other licensed distributors, non-federally-taxed recipients, or U.S. government agencies; prohibits unlicensed persons from possessing or stamping unstamped cigarettes.

Makes forging a stamp or knowingly placing a forged stamp on cigarette packages a Class H felony; requires all existing unstamped cigarettes on hand to be stamped within 48 hours of the July 1, 2011 effective date.