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U.S. State Codes
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North-Carolina
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Chapter 105 - Taxation
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Article 2C - Alcoholic Beverage License and Exc...
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.
§ 105-113.73 - Misdemeanor.
§ 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.
§ 105-113.82 - 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.