North Carolina § 105-113 - 83. Payment of excise taxes.

§ 105-113. 83. Payment of excise taxes.

Liquor. - The excise tax on liquor levied under G.S. 105-113.80(c) is payable monthly by the local ABC board and by a distillery permittee to the Secretary. The tax shall be paid on or before the 15th day of the month following the month in which the tax was collected. Malt Beverage and Wine. - The excise taxes on malt beverages and wine levied under G.S. 105-113.80(a) and (b), respectively, are payable to the Secretary by the resident wholesaler or importer who first handles the beverages in this State. The excise taxes levied under G.S. 105-113.80(b) on wine shipped directly to consumers in this State pursuant to G.S. 18B-1001.1 must be paid by the wine shipper permittee. The taxes on malt beverages and wine are payable only once on the same beverages. Unless otherwise provided, the tax is due on or before the 15th day of the month following the month in which the beverage is first sold or otherwise disposed of in this State by the wholesaler or importer. When excise taxes are paid on wine or malt beverages, the wholesaler or importer must submit to the Secretary verified reports on forms provided by the Secretary detailing sales records for the month for which the taxes are paid. The report must indicate the amount of excise tax due, contain the information required by the Secretary, and indicate separately any transactions to which the excise tax does not apply. A wine shipper permittee shall submit verified reports once a year on forms provided by the Secretary detailing sales records for the year the taxes are paid. The verified report is due on or before the fifteenth day of the first month of the following calendar year. Railroad Sales. - Each person operating a railroad train in this State on which alcoholic beverages are sold must submit monthly reports of the amount of alcoholic beverages sold in this State and must remit the applicable excise tax due on the sale of these beverages when the report is submitted. The report is due on or before the 15th day of the month following the month in which the beverages are sold. The report must be made on a form prescribed by the Secretary. History (1985, c. 114, s. 1; 1998-95, s. 23; 2003-402, s. 10; 2004-170, s. 7; 2005-435, s. 26; 2015-98, s. 4(e); 2016-5, s. 4.3; 2019-6, s. 4.8.) Editor's Note. - Session Laws 2015-98, s. 4(h), provides: "No later than October 1, 2015, the ABC Commission shall establish and adopt temporary rules to implement the provisions of this section." Session Laws 2015-98, s. 4(i), made the amendment to subsection (a) of this section by Session Laws 2015-98, s. 4(e), effective upon adoption of rules pursuant to Session Laws 2015-98, s. 4(h). The Revisor of Statutes has been informed that these temporary rules have been adopted. Effect of Amendments. - Session Laws 2003-402, s. 10, effective October 1, 2003, in subsection (b), inserted the second sentence, inserted "or wine shipper permittee" following "wholesaler, importer" in the fourth and fifth sentences, and made minor stylistic and punctuation changes throughout. Session Laws 2004-170, s. 7, effective August 2, 2004, in subsection (b), deleted "on wine" preceding "levied under," and inserted "on wine" preceding "shipped directly" in the second sentence. Session Laws 2005-435, s. 26, effective September 27, 2005, in subsection (b), inserted "in this State" following "consumers" in the second sentence, substituted "are payable" for "shall be paid" and "is due" for "shall be paid" in the third and fourth sentences, and substituted "must" for "shall" in the last two sentences. Session Laws 2015-98, s. 4(e), inserted "and by a distillery permittee" in subsection (a). For effective date, see editor's note. Session Laws 2016-5, s. 4.3, effective May 11, 2016, in subsection (b), substituted "Unless otherwise provided, the tax" for "The tax" in the fourth sentence, substituted "wholesaler or importer" for "wholesaler, importer, or wine shipper permittee" in the fifth sentence, and added the last two sentences. Session Laws 2019-6, s. 4.8, effective March 20, 2019, in subsection (b), substituted "Malt Beverage" for "Beer" in the subsection heading, and substituted "wholesaler or importer" for "wholesaler, importer, or wine shipper permittee" at the end of the fourth sentence.