NC S376

Expands the definition of "cigarette" under North Carolina tax law to include cigars designed to look like cigarettes, ensuring they are taxed at the same rate as traditional cigarettes.

Adds a new category (subpart c) defining cigarettes as rolls of tobacco wrapped in tobacco-containing substance that weigh less than 4.5 pounds per thousand and have an integrated filter.

Targets products marketed or packaged to appear as cigarettes by appearance, filler tobacco type, packaging, or labeling to prevent tax avoidance through product redesign.

Becomes effective October 1, 2011.