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.
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- 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.
- Bond optionPurchase Now (opens in a new tab)Continue to our secure checkout partner, Propeller (opens in a new tab).
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.
Sources
- NCDOR — complete current tobacco bond index (opens in a new tab)Checked October 27, 2026
- NCDOR — complete currently selected B-A-30 and instructions (opens in a new tab)Checked October 27, 2026
- North Carolina Legislature — complete selected cigarette security/licensing provisions (opens in a new tab)Checked October 27, 2026
Have these ready
- Revenue's cigarette security request and Secretary-determined monthly exposure/sum.
- Exact legal distributor name, account and licensed locations.
- Accepted start date and separate license/continuation instructions.
- Authorized principal execution, applicable seal/notary, surety seal and verified authority with matching execution date.
- 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.

