§ 105-113.88 – Record-keeping requirements.
105-113.88. Record-keeping requirements. A person who is required to file a report or return under this Article must keep a record of all documents used to determine information the person provides in a report or return. The records must be kept for three years from the due date of the report or return to which […]
§ 105-113.89 – Other applicable administrative provisions.
105-113.89. Other applicable administrative provisions. The administrative provisions of Article 9 of this Chapter apply to this Article. (1985, c. 114, s. 1; 1998-95, s. 26.)
§ 105-113.87 – Refund for excise tax paid on sacramental wine.
105-113.87. Refund for excise tax paid on sacramental wine. (a) Refund Allowed. – A person who purchases wine for the purpose stated in G.S. 18B-103(8) may obtain a refund from the Secretary for the amount of the excise tax levied under this Article. The Secretary shall make refunds annually. (b) Application. – An applicant for […]
§ 105-113.79 – City wholesaler license.
105-113.79. City wholesaler license. A city may require city malt beverage and wine wholesaler licenses for businesses located inside the city, but may not require a license for a business located outside the city, regardless whether that business sells or delivers malt beverages or wine inside the city. The city may charge an annual tax […]
§ 105-113.80 – Excise taxes on malt beverages, wine, and liquor.
105-113.80. Excise taxes on malt beverages, wine, and liquor. (a) Malt Beverage. – An excise tax of sixty-one and seventy-one hundredths cents (61.71 ) per gallon is levied on the sale of malt beverages. (b) Wine. – An excise tax of twenty-six and thirty-four hundredths cents (26.34 ) per liter is levied on the sale […]
§ 105-113.81 – Exemptions.
105-113.81. Exemptions. (a) Major Disaster. – Wholesalers and importers of malt beverages and wine are not required to remit excise taxes on malt beverages or wine rendered unsalable by a major disaster. To qualify for this exemption, the wholesaler or importer shall prove to the satisfaction of the Secretary that a major disaster occurred. A […]
§ 105-113.82 – Distribution of part of malt beverage and wine taxes.
105-113.82. Distribution of part of malt beverage and wine taxes. (a) Amount. – The Secretary must distribute annually a percentage of the net amount of excise taxes collected on the sale of malt beverages and wine during the preceding 12-month period ending March 31 to the counties or cities in which the retail sale of […]
§ 105-113.83 – Payment of excise taxes.
105-113.83. Payment of excise taxes. (a) Liquor. – The excise tax on liquor levied under G.S. 105-113.80(c) is payable monthly by the local ABC board and by a distillery permittee to the Secretary. The tax shall be paid on or before the 15th day of the month following the month in which the tax was […]
§ 105-113.83A – Registration and discontinuance requirements; penalties.
105-113.83A. Registration and discontinuance requirements; penalties. (a) Registration Required. – A person who holds a wine shipper permit issued under G.S. 18B-1001.1 or one or more of the following ABC permits issued under Article 11 of Chapter 18B of the General Statutes must register with the Secretary: (1) Unfortified winery. (2) Fortified winery. (3) Brewery. […]
§ 105-113.84 – Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee.
105-113.84. Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee. (a) A resident brewery, resident winery, resident wine producer, and nonresident vendor must file a monthly informational report with the Secretary. (b) A wine shipper permittee must file an annual report with the Secretary. (c) The report required by […]