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2019 North Carolina General Statutes
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- §§ 105-113.72 - Repealed by Session Laws 1998-95, s. 17.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- §§ 105-113.74 - Repealed by Session Laws 1998-95, s. 18.
- §§ 105-113.75 - Repealed by Session Laws 1998-95, s. 19.
- §§ 105-113.76 - Repealed by Session Laws 1998-95, s. 20.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- §§ 105-113.81A - Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.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.
- § 105-113.83A - Registration and discontinuance requirements; penalties.
- § 105-113.84 - Report of resident brewery, resident winery, nonresident vendor, or wine shipper permittee.
- § 105-113.85 - Discount.
- § 105-113.86 - Bond or irrevocable letter of credit.
- § 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- §§ 105-113.90 through 105-113.91 - Repealed by Session Laws 1985, c. 114, s. 1.
- §§ 105-113.92 - Repealed by Session Laws 1981, c. 747, s. 25.
- § 105-113.93 - Repealed by Session Laws 1985, c. 114, s. 1.
- §§ 105-113.94 - Repealed by Session Laws 1975, c. 53, s. 3.
- §§ 105-113.95 through 105-113.104 - through 105-113.104: Repealed by Session Laws 1985, c. 114, s. 1.
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