17 ncac 04E .0302          sPOILAGE OF TAXPAID BEER OR WINE

Spoilage, breakage, or other losses of any taxpaid beer or wine may not be claimed as a deduction from the excise tax due.


History Note:        Authority G.S. 105‑113.81; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 2000; March 14, 1980.