North Carolina Administrative Code
Title 17 - REVENUE
Chapter 04 - LICENSE AND EXCISE TAX DIVISION
Subchapter E - ALCOHOLIC BEVERAGES TAX
Section .0300 - SPOILAGE: BREAKAGE AND DESTRUCTION
Section 04E .0303 - DESTRUCTION OF MALT BEVERAGES OR WINE WHEN IN TRANSIT
Universal Citation: 17 NC Admin Code 04E .0303
Current through Register Vol. 39, No. 6, September 16, 2024
Non-tax-paid malt beverages and wine that are destroyed while in the possession of a common carrier who is transporting these alcoholic beverages from the brewery or winery to the resident wholesaler or resident importer shall not be considered part of the taxable inventory of the resident wholesaler or resident importer.
Authority
G.S.
105-113.83;
105-262;
Eff. February 1, 1976;
Readopted Eff. January 1, 2021.
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