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105-113.40A. Use of tax proceeds

The Secretary must credit the net proceeds of the tax collected under this Part as follows:
(1) An amount equal to three percent (3%) of the cost price of the products to the General Fund.
(1a) An amount equal to the revenue generated by the tax on vapor products under G.S. 105-113.35(a1) to the General Fund.
(2) The remainder to the University Cancer Research Fund established under G.S. 116-29.1 .

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