There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 105 Taxation.
Article 2C - Alcoholic Beverage License and Excise Taxes.
- 105-113.68. Definitions; scope.
- 105-113.69. License tax; effect of license.
- 105-113.70. Issuance, duration, transfer of license.
- 105-113.71. Local government may refuse to issue license.
- 105-113.72: Repealed by Session Laws 1998-95, s. 17.
- 105-113.73. Misdemeanor.
- 105-113.74: Repealed by Session Laws 1998-95, s. 18.
- 105-113.75: Repealed by Session Laws 1998-95, s. 19.
- 105-113.76: Repealed by Session Laws 1998-95, s. 20.
- 105-113.77. City beer and wine retail licenses.
- 105-113.78. County beer and wine retail licenses.
- 105-113.79. City wholesaler license.
- 105-113.80. Excise taxes on beer, wine, and liquor.
- 105-113.81. Exemptions.
- 105-113.81A: Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.
- 105-113.82. Distribution of part of beer and wine taxes.
- 105-113.83. Payment of excise taxes.
- 105-113.84. Report of resident brewery, resident winery, nonresident vendor, or wine shipper permittee.
- 105-113.85. Discount.
- 105-113.86. Bonds.
- 105-113.87. Refund for excise tax paid on sacramental wine.
- 105-113.88. Record-keeping requirements.
- 105-113.89. Other applicable administrative provisions.
- 105-113.90, 105-113.91: Repealed by Session Laws 1985, c. 114, s. 1.
- 105-113.92: Repealed by Session Laws 1981, c. 747, s. 25.
- 105-113.93: Repealed by Session Laws 1985, c. 114, s. 1.
- 105-113.94: Repealed by Session Laws 1975, c. 53, s. 3.
- 105-113.95 through 105-113.104: Repealed by Session Laws 1985, c. 114, s. 1.
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