There is a newer version of the North Carolina General Statutes
2013 North Carolina General Statutes
Chapter 105 - Taxation.
Article 2C - Alcoholic Beverage License and Excise Taxes.
- Section 105-113.68 - 68. Definitions; scope.
- Section 105-113.69 - 69. License tax; effect of license.
- Section 105-113.70 - 70. Issuance, duration, transfer of license.
- Section 105-113.71 - 71. Local government may refuse to issue license.
- Section 105-113.72 - 72: Repealed by Session Laws 1998-95, s. 17.
- Section 105-113.73 - 73. Misdemeanor.
- Section 105-113.74 - 74: Repealed by Session Laws 1998-95, s. 18.
- Section 105-113.75 - 75: Repealed by Session Laws 1998-95, s. 19.
- Section 105-113.76 - 76: Repealed by Session Laws 1998-95, s. 20.
- Section 105-113.77 - 77. City beer and wine retail licenses.
- Section 105-113.78 - 78. County beer and wine retail licenses.
- Section 105-113.79 - 79. City wholesaler license.
- Section 105-113.80 - 80. Excise taxes on beer, wine, and liquor.
- Section 105-113.81 - 81. Exemptions.
- Section 105-113.81A - 81A: Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.
- Section 105-113.82 - 82. Distribution of part of beer and wine taxes.
- Section 105-113.83 - 83. Payment of excise taxes.
- Section 105-113.84 - 84. Report of resident brewery, resident winery, nonresident vendor, or wine shipper permittee.
- Section 105-113.85 - 85. Discount.
- Section 105-113.86 - 86. Bonds.
- Section 105-113.87 - 87. Refund for excise tax paid on sacramental wine.
- Section 105-113.88 - 88. Record-keeping requirements.
- Section 105-113.89 - 89. Other applicable administrative provisions.
- Section 105-113.90 through 105-113.91 - 90, 105-113.91: Repealed by Session Laws 1985, c. 114, s. 1.
- Section 105-113.92 - 92: Repealed by Session Laws 1981, c. 747, s. 25.
- Section 105-113.93 - 93: Repealed by Session Laws 1985, c. 114, s. 1.
- Section 105-113.94 - 94: Repealed by Session Laws 1975, c. 53, s. 3.
- Section 105-113.95 through 105-113.104 - 95 through 105-113.104: Repealed by Session Laws 1985, c. 114, s. 1.
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