SUBCHAPTER 4E ‑ ALCOHOLIC BEVERAGES TAX

 

SECTION .0100 ‑ LICENSES

 

17 NCAC 04E .0101          PERMIT REQUIRED TO OBTAIN LICENSE

 

History Note:        Authority G.S. 105‑113.69; 105‑113.102;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04E .0102          APPLICATION FOR LICENSE

17 NCAC 04E .0103          penalty

 

History Note:        Authority G.S. 105‑113.70 through 105‑113.79; 105-113.89; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; April 1, 1986; October 30, 1981; March 14, 1980; June 11, 1977;

Repealed Eff. July 1, 2000.

 

17 NCAC 04E .0104          LICENSE APPLICATION OF PARTNERSHIP

 

History Note:        Authority G.S. 105‑113.99; 105‑113.102;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04E .0105          SALESMAN FOR PROPRIETORSHIP OPERATION

 

History Note:        Authority G.S. 105‑113.74; 105‑262;

Eff. February 1, 1976;

Amended Eff. July 1, 1984;

Repealed Eff. July 1, 1990.

 

17 NCAC 04E .0106          LICENSE NOT TRANSFERABLE

 

History Note:        Authority G.S. 105‑113.99; 105‑113.100; 105‑113.102;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04E .0201          Filing of monthly reports

17 NCAC 04E .0202          examiner's report

17 NCAC 04E .0203          separate reports for wines

 

History Note:        Authority G.S. 105-113.76; 105-113.80 through 105‑113.83; 105‑113.84; 105-113.89; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994; April 1, 1986; July 1, 1984; March 14, 1980; September 20, 1977;

Repealed Eff. July 1, 2000.

 

17 NCAC 04E .0204          OUT‑OF‑STATE SHIPMENTS REPORTING

Records of out‑of‑state shipments by the resident wholesaler or importer shall be maintained which can be properly checked by the Secretary of Revenue, and bills of lading shall also be kept on such out‑of‑state shipments.  If delivered by the wholesaler's or importer's own truck, signature, address and social security number of the person receiving beer or wine from the wholesaler or importer shall be kept for verification by the secretary.  Such sales shall be reported on the monthly report form in the space provided.

 

History Note:        Authority G.S. 105‑113.81; 105‑113.88; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04E .0205          MAJOR DISASTER REPORTING

Losses from a "major disaster" as defined in G.S. 105‑113.81(a) shall be verified by an agent of the Department of Revenue and Form B‑C‑750 must be completed "before" they can be claimed by the wholesaler or importer on his monthly report.  Several small disasters cannot be accumulated and then classified as a major disaster.  A major disaster shall be classified as one event only in which such loss occurs, and not an accumulation of events.  Any missing beverage inventory which cannot be classified as a major disaster shall be considered as beer or wine sold and subject to the excise tax accordingly, unless otherwise provided.

 

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

Eff. February 1, 1976;

Amended Eff. April 1, 1986; October 30, 1981.

 

17 NCAC 04E .0206          WHOLESALER BUYING FROM WHOLESALER

Where a resident wholesaler or importer purchases beer or wine from another wholesaler or importer in this state, such beverages become taxpaid beer and wine and shall be reported separately in the space provided on the monthly report.

 

History Note:        Authority G.S. 105‑113.83; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04E .0207          NONRESIDENT BEER SHIPMENTS

17 NCAC 04E .0208          NONRESIDENT WINE SHIPMENTS

 

History Note:        Authority G.S. 105‑113.86; 105‑113.89; 105‑113.102;

Eff. February 1, 1976;

Amended Eff. October 30, 1981;

Repealed Eff. April 1, 1986.

 

17 NCAC 04E .0209          BEER OR WINE TO EMPLOYEES AND GUESTS

 

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

Eff. February 1, 1976;

Amended Eff. July 1, 1990; April 1, 1986; July 1, 1984;

Repealed Eff. January 1, 1994.

 

17 NCAC 04E .0210          IDENTICAL TAX UPON DOMESTIC AND NON‑DOMESTIC WINES

 

History Note:        Authority G.S. 105‑113.80; 105‑262;

Eff. February 1, 1985;

Repealed Eff. January 1, 1994.

 

SECTION .0300 ‑ SPOILAGE: BREAKAGE AND DESTRUCTION

 

17 NCAC 04E .0301          SPOILAGE OR DESTRUCTION OF NONTAXPAID BEER OR WINE

Where the spoilage, breakage or destruction of nontaxpaid beer or wine in the inventory of the resident wholesaler or importer is a lesser amount than that defined as a "major disaster" in G.S. 105‑113.81(a), there shall be no deduction from the excise tax as compensation for such loss.

 

History Note:        Authority G.S. 105‑113.85; 105‑262;

Eff. February 1, 1976;

Amended Eff. December 1, 2003; April 1, 1986; October 30, 1981.

 

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.

 

17 NCAC 04E .0303          DESTRUCTION WHEN IN TRANSIT

Destruction of nontaxpaid beer or wine in transit from the brewery or winery to the resident wholesaler or importer when such beer or wine is in the hands of the common carrier; even though such common carrier may be considered as the agent of the resident wholesaler or importer, and when such beer or wine is accounted for by the common carrier by payment of such beverage loss to the resident wholesaler or importer; shall not be considered as part of the taxable inventory of the resident wholesaler or importer, and thus not subject to the beverage excise tax.

 

History Note:        Authority G.S. 105‑113.84; 105‑262;

Eff. February 1, 1976.

 

17 NCAC 04E .0304          DESTRUCTION WHEN PROPERTY OF RESIDENT

 

History Note:        Authority G.S. 105‑113.86; 105‑113.102;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

SECTION .0400 ‑ MILITARY BEER AND WINE

 

17 NCAC 04E .0401          INSIGNIA FOR MILITARY USE ONLY REQUIRED

 

History Note:        Authority G.S. 105‑113.86; 105‑113.102;

Eff. February 1, 1976;

Repealed Eff. October 30, 1981.

 

17 NCAC 04E .0402          ACCOUNTING FOR BEER AND WINE SALES TO MILITARY

 

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

Eff. February 1, 1976;

Amended Eff. April 1, 1986; January 1, 1982;

Repealed Eff. January 1, 1994.

 

17 NCAC 04E .0403          SEGREGATION OF MILITARY FROM CIVILIAN

 

History Note:        Authority G.S. 105‑113.86; 105‑113.102;

Eff. February 1, 1976;

Repealed Eff. January 1, 1982.

 

SECTION .0500 ‑ OCEAN‑GOING BEER AND WINE

 

17 NCAC 04E .0501          EXEMPTION FROM TAX

 

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

Eff. February 1, 1976;

Repealed Eff. January 1, 1994.

 

17 NCAC 04E .0502          RECEIPT FOR DELIVERY REQUIRED

Receipt for delivery of nontaxpaid beer to ocean‑going vessels must be signed for by an authorized officer or agent of such vessel, and such signed receipts must be retained by the wholesaler for a period of three years.

 

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

Eff. February 1, 1976.

 

SECTION .0600 ‑ BOND REQUIRED

 

17 NCAC 04E .0601          BOND REQUIRED OF WHOLESALER AND IMPORTER

Proper bond shall be posted by resident wholesalers and importers subject to the beer or wine excise levies. This bond may vary yearly, based upon a review by the Documents and Payments Processing Division, Alcoholic Beverage and Amusements Tax Unit of the wholesaler's or importer's tax payments during the best 3 months of the previous 12 month period, and shall not be less than five thousand dollars ($5,000), nor more than fifty thousand dollars ($50,000). Bond requirements are as follows:

(1)           where the combined tax due for any three months of the previous 12 months exceeds forty thousand dollars ($40,000), the amount of the bond shall be fifty thousand dollars ($50,000);

(2)           where the combined tax due for any three months of the previous 12 months exceeds twenty-five thousand dollars ($25,000) but does not exceed forty thousand dollars ($40,000), the amount of the bond shall be forty thousand dollars ($40,000);

(3)           where the combined tax due for any three months of the previous 12 months exceeds twelve thousand five hundred dollars ($12,500) but does not exceed twenty-five thousand dollars ($25,000), the amount of the bond shall be twenty-five thousand dollars ($25,000);

(4)           where the combined tax due for any three months of the previous 12 months exceeds five thousand dollars ($5,000) but does not exceed twelve thousand five hundred dollars ($12,500), the amount of the bond shall be twelve thousand five hundred dollars ($12,500);

(5)           where the combined tax due for any three months of the previous 12 months does not exceed five thousand dollars ($5,000), the amount of the bond shall be five thousand dollars ($5,000).

 

History Note:        Authority G.S. 105-113.86; 105-262;

Eff. February 1, 1976;

Amended Eff. April 1, 2008; January 1, 1994; April 1, 1986.

 

17 NCAC 04E .0602          NEW WHOLESALER OR IMPORTER BOND

In case of a new wholesaler subject to the excise tax, or where such operation has been conducted for less than 12 months prior to January 1, the amount of the bond is determined by the Secretary of Revenue for the remainder of the calendar year or the ensuing calendar year based upon the wholesaler's anticipated business volume as evident by inventory, but shall be no less than five thousand dollars ($5,000).

 

History Note:        Authority G.S. 105‑113.86; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.

 

SECTION .0700 ‑ DISTRIBUTION OF MALT AND WINE EXCISE TAX TO LOCAL GOVERNMENTS

 

17 NCAC 04E .0701          PARTICIPANTS IN DISTRIBUTION

17 NCAC 04E .0702          PER CAPITA BASIS

 

History Note:        Authority G.S. 105‑113.86; 105‑113.102;

Eff. February 1, 1976;

Amended Eff. March 14, 1980;

Repealed Eff. October 30, 1981.

 

17 NCAC 04E .0703          DISTRIBUTION NOTICE

The Department annually notifies each county and city of whether it is eligible to receive a share of the distribution of the State excise taxes on beer, unfortified wine, and fortified wine.  Each county or city must review the notice to determine if the notice is correct.  If the notice is correct, an official of the county or city must sign the notice and return it to the Department.  If the notice is not correct, an official of the county or city must write the correct information on the notice or attach a statement of correction to the notice and then sign the corrected notice and return it to the Department.

 

History Note:        Authority G.S. 105‑113.82; 105‑262;

Eff. February 1, 1976;

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

 

17 NCAC 04E .0704          DEFINED AREAS

 

History Note:        Authority G.S. 105‑113.86; 105‑113.102;

Eff. February 1, 1976;

Amended Eff. March 14, 1980; September 20, 1977;

Repealed Eff. October 30, 1981.

 

17 NCAC 04E .0705          HOLD FUNDS

 

History Note:        Authority G.S. 105‑113.86; 105‑113.102;

Eff. February 1, 1976;

Amended Eff. March 14, 1980;

Repealed Eff. April 1, 1986.