North Carolina Administrative Code Title 17 — Revenue
17 NCAC 04E .0209 — Beer Or Wine To Employees And Guests
17 NCAC 04E .0210 IDENTICAL TAX UPON DOMESTIC AND NON-DOMESTIC WINES SECTION .0300 - SPOILAGE: BREAKAGE AND DESTRUCTION 17 NCAC 04E .0301 SPOILAGE OR DESTRUCTION OF NONTAXPAID BEER OR WINE
Source: official text