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N.C. Gen. Stat. § 105-113.68

Definitions; scope

Redline — April 1, 2022 → current.View current text →
Current — June 1, 2022
As of April 1, 2022
(1) Definitions. — The following definitions apply in this Article: ABC Commission. — The North Carolina Alcoholic Beverage Control Commission established under G.S. 18B-200.
(1) Definitions. — The following definitions apply in this Article: ABC Commission. — The North Carolina Alcoholic Beverage Control Commission established under G.S. 18B-200.
(2) Repealed by Session Laws 2004-170, s. 6, effective August 2, 2004.
(2) Repealed by Session Laws 2004-170, s. 6, effective August 2, 2004.
(3) ABC permit. — Defined in G.S. 18B-101.
(3) ABC permit. — Defined in G.S. 18B-101.
(4) Alcoholic beverage. — Defined in G.S. 18B-101.
(5) Antique spirituous liquor. — Defined in G.S. 18B-101.
(6) Distillery permittee. — A distillery that holds a distillery permit issued by the ABC Commission under G.S. 18B-1105.
(4) Alcoholic beverage. — Defined in G.S. 18B-101. (4a) Antique spirituous liquor. — Defined in G.S. 18B-101. (4b) Distillery permittee. — A distillery that holds a distillery permit issued by the ABC Commission under G.S. 18B-1105.
(7) Fortified wine. — Defined in G.S. 18B-101.
(5) Fortified wine. — Defined in G.S. 18B-101.
(8) License. — A certificate, issued pursuant to this Article by a city or county, that authorizes a person to engage in a phase of the alcoholic beverage industry.
(6) License. — A certificate, issued pursuant to this Article by a city or county, that authorizes a person to engage in a phase of the alcoholic beverage industry.
(9) Malt beverage. — Defined in G.S. 18B-101.
(7) Malt beverage. — Defined in G.S. 18B-101.
(10) Person. — Defined in G.S. 105-228.90.
(8) Person. — Defined in G.S. 105-228.90.
(11) Sale. — Defined in G.S. 18B-101.
(9) Sale. — Defined in G.S. 18B-101.
(12) Secretary. — The Secretary of Revenue.
(10) Secretary. — The Secretary of Revenue.
(13) Spirituous liquor or liquor. — Defined in G.S. 18B-101.
(11) Spirituous liquor or liquor. — Defined in G.S. 18B-101.
(14) Unfortified wine. — Defined in G.S. 18B-101.
(12) Unfortified wine. — Defined in G.S. 18B-101.
(15) Wholesaler or importer. — When used with reference to a wholesaler or an importer of wine or malt beverages, the term includes a resident winery and a wine producer that sells its wines, or wine produced for the permittee under contract, at wholesale to a retailer or at retail and a resident brewery that sells its malt beverages, or malt beverages produced for the permittee under contract, at wholesale to a retailer or at retail. This subdivision applies to a person that holds any of the following permits issued by the ABC Commission: Unfortified winery permit under G.S. 18B-1101.
(13) Wholesaler or importer. — When used with reference to a wholesaler or an importer of wine or malt beverages, the term includes a resident winery and a wine producer that sells its wines, or wine produced for the permittee under contract, at wholesale to a retailer or at retail and a resident brewery that sells its malt beverages, or malt beverages produced for the permittee under contract, at wholesale to a retailer or at retail. This subdivision applies to a person that holds any of the following permits issued by the ABC Commission: Unfortified winery permit under G.S. 18B-1101.
(16) Fortified winery permit under G.S. 18B-1102.
(14) Fortified winery permit under G.S. 18B-1102.
(17) Brewery permit under G.S. 18B-1104.
(15) Brewery permit under G.S. 18B-1104.
(18) Wine importer permit under G.S. 18B-1106.
(16) Wine importer permit under G.S. 18B-1106.
(19) Wine wholesaler permit under G.S. 18B-1107.
(17) Wine wholesaler permit under G.S. 18B-1107.
(20) Malt beverages importer permit under G.S. 18B-1108.
(18) Malt beverages importer permit under G.S. 18B-1108.
(21) Malt beverages wholesaler permit under G.S. 18B-1109.
(19) Malt beverages wholesaler permit under G.S. 18B-1109.
(22) Wine producer permit under G.S. 18B-1114.3.
(20) Wine producer permit under G.S. 18B-1114.3.
(23) Wine. — Unfortified and fortified wine.
(21) Wine. — Unfortified and fortified wine.
(24) Wine shipper permittee. — A winery that holds a wine shipper permit issued by the ABC Commission under G.S. 18B-1001.1.
(22) Wine shipper permittee. — A winery that holds a wine shipper permit issued by the ABC Commission under G.S. 18B-1001.1.
(25) Scope. — All alcoholic beverages shall be taxed as provided in this Article regardless whether they meet all criteria of these definitions.
(23) Scope. — All alcoholic beverages shall be taxed as provided in this Article regardless whether they meet all criteria of these definitions.

Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.