NC S249

Requires cigarette packages sold in North Carolina to bear a heat transfer stamp indicating payment of state excise tax, with the stamp displaying a unique serial number visible at point of sale.

Makes it unlawful for non-distributors to possess unstamped cigarettes or place stamps on packages; licensed distributors must stamp packages within 48 hours of receipt.

Changes tax payment mechanism from monthly reporting to stamp-based system, with distributors obtaining stamps from the Secretary at a cost equal to the tax owed and receiving a 0.9¢ discount per stamp purchased.

Permits limited exceptions allowing licensed distributors to ship unstamped cigarettes to other distributors, manufacturer facilities, federal agencies, and non-federally-taxable transactions.

Makes forging or knowingly placing a forged cigarette tax stamp a Class H felony; establishes July 1, 2011 as effective date with 48-hour compliance period for existing unstamped inventory.