Article

Alcoholic Beverage License and Excise Taxes

N.C. Gen. Stat. § 105-113.68— Definitions; scope
N.C. Gen. Stat. § 105-113.69— License tax; effect of license
N.C. Gen. Stat. § 105-113.70— Issuance, duration, transfer of license
N.C. Gen. Stat. § 105-113.71— Nonissuance of license
N.C. Gen. Stat. § 105-113.73— Misdemeanor
N.C. Gen. Stat. § 105-113.77— City malt beverage and wine retail licenses
N.C. Gen. Stat. § 105-113.78— County malt beverage and wine retail licenses
N.C. Gen. Stat. § 105-113.79— City wholesaler license
N.C. Gen. Stat. § 105-113.80— Excise taxes on malt beverages, wine, and liquor
N.C. Gen. Stat. § 105-113.81— Exemptions
N.C. Gen. Stat. § 105-113.82— Distribution of part of malt beverage and wine taxes
N.C. Gen. Stat. § 105-113.83— Payment and reporting of excise taxes
N.C. Gen. Stat. § 105-113.83A— Registration and discontinuance requirements; penalties
N.C. Gen. Stat. § 105-113.84— Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee
N.C. Gen. Stat. § 105-113.85— Discount
N.C. Gen. Stat. § 105-113.86— Bond or irrevocable letter of credit
N.C. Gen. Stat. § 105-113.87— Refund for excise tax paid on sacramental wine
N.C. Gen. Stat. § 105-113.88— Record-keeping requirements
N.C. Gen. Stat. § 105-113.89— Other applicable administrative provisions