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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterI. LEVY OF TAXES |
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Article2C. Alcoholic Beverage License And Excise Taxes |
| Part 1. General Provisions |
| § 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 Repealed by Session Laws 1998-95, s. 17 |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 |
| Part 2. State Licenses |
| § 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 Repealed by Session Laws 1998-95, s. 18 |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 Repealed by Session Laws 1998-95, s. 19 |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 Repealed by Session Laws 1998-95, s. 20 |
| Part 3. Local Licenses |
| § 105-113.77. City beer and wine retail licenses |
| § 105-113.78. County beer and wine retail licenses |
| § 105-113.79. City wholesaler license |
| Part 4. Excise Taxes, Distribution of Tax Revenue |
| § 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 Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009 |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 |
| Part 5. Administration |
| § 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. 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 Repealed by Session Laws 1985, c. 114, s. 1 |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 Repealed by Session Laws 1981, c. 747, s. 25 |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 Repealed by Session Laws 1985, c. 114, s. 1 |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 Repealed by Session Laws 1975, c. 53, s. 3 |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. Repealed by Session Laws 1985, c. 114, s. 1 |