(a) Definitions. - The following definitions apply in this Article: (1) 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 (2) Repealed by Session Laws 2004-170, s. 6, effective August 2, 2004. (3) ABC permit. - Defined in G.S. 18B-101. (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. (5) Fortified wine. - Defined in G.S. 18B-101. (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. (7) Malt beverage. - Defined in G.S. 18B-101. (8) Person. - Defined in G.S. 105-228.90. (9) Sale. - Defined in G.S. 18B-101. (10) Secretary. - The Secretary of Revenue. (11) Spirituous liquor or liquor. - Defined in G.S. 18B-101. (12) Unfortified wine. - Defined in G.S. 18B-101. (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: a. Unfortified winery permit under G.S. 18B-1101. b. Fortified winery permit under G.S. 18B-1102. c. Brewery permit under G.S. 18B-1104. d. Wine importer permit under G.S. 18B-1106. e. Wine wholesaler permit under G.S. 18B-1107. f. Malt beverages importer permit under G.S. 18B-1108. g. Malt beverages wholesaler permit under G.S. 18B-1109. h. Wine producer permit under G.S. 18B-1114.3. (14) Wine. - Unfortified and fortified wine. (15) Wine shipper permittee. - A winery that holds a wine shipper permit issued by the ABC Commission under G.S. 18B-1001.1. (b) Scope. - All alcoholic beverages shall be taxed as provided in this Article regardless whether they meet all criteria of these definitions.
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