North Carolina § 105-113 - 78. County malt beverage and wine retail licenses.
Full text of North Carolina North Carolina General Statutes § 105-113 — 78. County malt beverage and wine retail licenses., with citation guidance and answers to common questions.
§ 105-113. 78. County malt beverage and wine retail licenses.
A person holding any of the following retail ABC permits for an establishment located in a county shall obtain from the county a county license for that activity. The annual tax for each license is as stated. ABC Permit Tax for Corresponding License On-premises malt beverage ......................................... $25.00 Off-premises malt beverage .......................................... 5.00 On-premises unfortified wine, on-premises fortified wine, or both .............................. 25.00 Off-premises unfortified wine, off-premises fortified wine, or both .............................. 25.00 History (1985, c. 114, s. 1; 2019-6, s. 4.5.) Editor's Note. - A former G.S. 105-113.78 was repealed by Session Laws 1981, c. 747, s. 11, effective January 1, 1982. Effect of Amendments. - Session Laws 2019-6, s. 4.5, effective March 20, 2019, substituted "malt beverage" for "beer" in the section heading.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-113
What does North Carolina General Statutes § 105-113 cover?
Section 105-113 ("78. County malt beverage and wine retail licenses.") 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 § 105-113?
A common citation format is "North Carolina General Statutes § 105-113" (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 § 105-113 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.