§ 105-113.83. Payment of excise taxes. - North Carolina Statutes

Part 5. Administration.

§ 105‑113.83.  Paymentof excise taxes.

(a)        Liquor. – Theexcise tax on liquor levied under G.S. 105‑113.80(c) is payable monthlyby the local ABC board to the Secretary. The tax shall be paid on or before the15th day of the month following the month in which the tax was collected.

(b)        Beer 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 wholesaleror importer who first handles the beverages in this State. The excise taxeslevied under G.S. 105‑113.80(b) on wine shipped directly to consumers inthis State pursuant to G.S. 18B‑1001.1 must be paid by the wine shipperpermittee. The taxes on malt beverages and wine are payable only once on thesame beverages. The tax is due on or before the 15th day of the month followingthe month in which the beverage is first sold or otherwise disposed of in thisState by the wholesaler, importer, or wine shipper permittee. When excise taxesare paid on wine or malt beverages, the wholesaler, importer, or wine shipperpermittee must submit to the Secretary verified reports on forms provided bythe Secretary detailing sales records for the month for which the taxes arepaid. The report must indicate the amount of excise tax due, contain theinformation required by the Secretary, and indicate separately any transactionsto which the excise tax does not apply.

(c)        Railroad Sales. –Each person operating a railroad train in this State on which alcoholicbeverages are sold must submit monthly reports of the amount of alcoholicbeverages sold in this State and must remit the applicable excise tax due onthe sale of these beverages when the report is submitted. The report is due onor before the 15th day of the month following the month in which the beveragesare sold. The report must be made on a form prescribed by the Secretary. (1985, c. 114, s. 1; 1998‑95,s. 23; 2003‑402, s. 10; 2004‑170, s. 7; 2005‑435, s. 26.)