§ 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
§ 105-113.73 Misdemeanor
§ 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
§ 105-113.82 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
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In North Carolina General Statutes > Chapter 105 > Article 2C - Alcoholic Beverage License and Excise Taxes

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Contract: A legal written agreement that becomes binding when signed.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
  • in writing: may be construed to include printing, engraving, lithographing, and any other mode of representing words and letters: Provided, that in all cases where a written signature is required by law, the same shall be in a proper handwriting, or in a proper mark. See North Carolina General Statutes 12-3
  • Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
  • month: shall be construed to mean a calendar month, unless otherwise expressed; and the word "year" a calendar year, unless otherwise expressed; and the word "year" alone shall be equivalent to the expression "year of our Lord. See North Carolina General Statutes 12-3
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • United States: shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3