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The state maintains 2 separate forms, the B-A-29 Tobacco Products Other Than Cigarettes Surety Bond and B-A-30 Tobacco Products Cigarettes Surety Bond . Together these bonds are more commonly referred to as the tobacco products tax bond or just "tobacco tax bond. These bonds require retailers and wholesalers file reports, pay all taxes, and otherwise comply with all applicable laws, rules, and regulations relating to the sale, use, and distribution of tobacco products in North Carolina