Skip to content

North Carolina bonds

North Carolina — Tobacco Products Cigarettes - MAIL Bond

North Carolina's cigarette distributor security uses B-A-30 when Revenue requires a bond. This MAIL listing still needs the accepted cigarette instrument and original execution; the label does not grant permission to mail tobacco.

Continue to our secure checkout partner, Propeller (opens in a new tab).

Recorded state
North Carolina
Bond type
Cigarette / Tobacco Tax Bond
Category
Business operations & taxes
Local scope
Authority
Identified authority / locality
North Carolina Department of Revenue

What this bond does

Meet the licensed cigarette distributor's State tax-security request. Section 105-113.13 allows Revenue to require two times expected average monthly tax liability, within a $2,000 minimum and $2 million maximum.

Who needs it
Licensed cigarette distributors receiving NCDOR's security request. Identify the legal distributor and licensed locations, rather than using the separate other-tobacco B-A-29.
Who it protects
B-A-30 binds principal and surety jointly and severally to North Carolina. It requires reports, payment of all taxes and compliance with applicable cigarette sale/use/distribution laws and rules, including liabilities under Articles 2A and 9 of Chapter 105.

Your bond option

This is the option on record for this bond.

The bond amount describes the limit of the bond obligation, not the price. A listed amount does not establish what the requesting party requires. The premium is what you pay and must be confirmed for the actual option. An E&O limit, where listed, is separate errors and omissions insurance.

Details for cigarette distributor security and originals

Revenue determines expected monthly liability and periodically reviews the sum for increases or decreases. The model covers places where the principal must hold a cigarette distributor license. Licensing has its own June 30 schedule; the bond is continuing from the entered date for covered acts and omissions.

Release for future liability requires at least sixty days' written certified-mail notice from principal or surety to the State through Revenue, using the model's notice address. A surety agent's notice needs power of attorney. Accrued liability survives later discovery; a cancellation outside the stated procedure is ineffective.

Use the exact legal entity name and authorized signer. Complete the applicable principal seal-or-notarization route, surety seal and verified power of attorney. The execution date must match the surety authority; the effective date may precede execution but, for an incorporated applicant, not incorporation.

The instructions require original signatures/seals, prohibit correction tape and unapproved modifications, and provide a submission address separate from the cancellation-notice address. Confirm how originals will reach NCDOR's Licensing and Bonding Unit; an emailed copy or online payment does not itself satisfy those directions.

Purchase Now opens Propeller's North Carolina Cigarettes - MAIL application in a new tab. Confirm original-document fulfillment, legal distributor, required sum and accepted start before completing it, then follow Revenue's filing directions. The bond does not license the distributor or authorize cigarette delivery sales.

Sources

Have these ready

  1. Revenue's cigarette security request and Secretary-determined monthly exposure/sum.
  2. Exact legal distributor name, account and licensed locations.
  3. Accepted start date and separate license/continuation instructions.
  4. Authorized principal execution, applicable seal/notary, surety seal and verified authority with matching execution date.
  5. Provider's original-document fulfillment and NCDOR submission instructions, distinct from cancellation notice.

Questions about this bond

Does MAIL authorize cigarette shipment by mail?

The listing concerns a tax bond. Its label does not grant tobacco-shipping permission or replace applicable delivery-sale and licensing requirements.

Is the minimum the amount every distributor must use?

Revenue fixes two times expected average monthly liability within the statutory $2,000–$2 million bounds and reviews sufficiency. Use the actual assigned sum.

Will an emailed bond copy alone meet the posted instructions?

The model's instructions require original signatures and seals and verified surety authority. Confirm original-document fulfillment and current filing directions before relying on a copy.

Related bonds

Keep exploring

How can we help you get started?

Choose the quote that fits, and we’ll take it from there.

Have a question? Contact us