North Carolina § 18B-1001 - 2. Additional wine shipping requirements.
Full text of North Carolina North Carolina General Statutes § 18B-1001 — 2. Additional wine shipping requirements., with citation guidance and answers to common questions.
§ 18B-1001. 2. Additional wine shipping requirements.
A wine shipper permittee shall: Compile and submit to the Commission quarterly a summary indicating all wine products shipped, including brand and price of each product, date of each shipment, quantity of each shipment, and amount of excise and sales tax remitted to the Department of Revenue. The report shall include all wine products shipped on the permittee's behalf under contract with a wine shipper packager. Register with the Department of Revenue as a wine shipper permittee and provide any additional information required by the Department. The Commission may adopt rules to carry out the provisions of this section and other related provisions governing the direct shipping of wine. History (2003-402, s. 3; 2006-227, s. 5.) Effect of Amendments. - Session Laws 2006-227, s. 5, effective August 10, 2006, added the last sentence in subdivision (a)(1).
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 18B-1001
What does North Carolina General Statutes § 18B-1001 cover?
Section 18B-1001 ("2. Additional wine shipping requirements.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 18B-1001?
A common citation format is "North Carolina General Statutes § 18B-1001" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 18B-1001 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.