There Is a Newer Version
of
this Article
2021 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 - Nonissuance of 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- §§ 105-113.72 - Repealed by Session Laws 1998-95, s. 17.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- §§ 105-113.74 - Repealed by Session Laws 1998-95, s. 18.
- §§ 105-113.75 - Repealed by Session Laws 1998-95, s. 19.
- §§ 105-113.76 - Repealed by Session Laws 1998-95, s. 20.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 malt beverage and wine retail licenses.
- § 105-113.78 - County malt beverage and wine retail licenses.
- § 105-113.79 - City wholesaler license.
- § 105-113.80 - Excise taxes on malt beverages, 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- §§ 105-113.81A - Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.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 malt beverage 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, resident wine producer, 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- §§ 105-113.90 through 105-113.91 - Repealed by Session Laws 1985, c. 114, s. 1.
- §§ 105-113.92 - Repealed by Session Laws 1981, c. 747, s. 25.
- § 105-113.93 - Repealed by Session Laws 1985, c. 114, s. 1.
- §§ 105-113.94 - Repealed by Session Laws 1975, c. 53, s. 3.
- §§ 105-113.95 through 105-113.104 - through 105-113.104: Repealed by Session Laws 1985, c. 114, s. 1.
Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
