North Carolina § 105-251 - 2. Compliance informational returns.

§ 105-251. 2. Compliance informational returns.

Occupational Licensing Board. - An occupational licensing board must give information to the Secretary when the Secretary requests the information. The Secretary may not request the information more than one time per calendar year. The Secretary may request the board to provide on a return, a report, or otherwise, a licensee's name, license number, tax identification number, business address, and any other information pertaining to the licensee in possession of the board that the Secretary deems necessary to determine the licensee's compliance with this Chapter. For purposes of this subsection, the term "occupational licensing board" has the same meaning as defined in G.S. 93B-1. Alcohol Vendor. - An alcohol vendor must give information to the Secretary when the Secretary requests the information. The Secretary may not request the information more than one time per calendar year. The Secretary may request the alcohol vendor to provide on a return, a report, or otherwise, for a permittee to which the alcohol vendor provides alcohol, a permittee's name, license number, and business address and any other information pertaining to the permittee in possession of the alcohol vendor that the Secretary deems necessary to determine the permittee's compliance with this Chapter. This subsection applies to the following alcohol vendors: An ABC store in the ABC system, as defined in G.S. 18B-101. A wine wholesaler, as defined in G.S. 18B-1201. A wholesaler, as defined in G.S. 18B-1301. The holder of an unfortified winery permit, a fortified winery permit, a brewery permit, or a distillery permit under G.S. 18B-1100. Payment Settlement Entity. - For any year in which a payment settlement entity is required to make a return pursuant to section 6050W of the Code, the entity shall submit the information in the return to the Secretary at the time the return is made. For purposes of this subsection, the term "payment settlement entity" has the same meaning as provided in section 6050W of the Code. Electronic Format. - All reports submitted to the Department of Revenue under this section shall be in an electronic format as prescribed by the Secretary. History (2015-259, s. 7.3(a); 2017-204, s. 3.2; 2018-5, s. 38.10(o).) Editor's Note. - Session Laws 2015-259, s. 7.3(c) made this section effective July 1, 2016. Session Laws 2017-204, s. 7.1, is a severability clause. Session Laws 2018-5, s. 1.1, provides: "This act shall be known as the 'Current Operations Appropriations Act of 2018.'" Session Laws 2018-5, s. 39.7, is a severability clause. Effect of Amendments. - Session Laws 2017-204, s. 3.2, effective August 11, 2017, added subsections (c) and (d). Session Laws 2018-5, s. 38.10(o), effective June 12, 2018, in the section heading, substituted "informational returns" for "information requests"; in subsection (b), in the introductory paragraph, substituted "permittee's" for "pemittee's"; and in subsection (d), substituted "prescribed by" for "requested by", and deleted the former last sentence, which read: "Any report not timely filed under this section is subject to a penalty of one thousand dollars ($1,000)."