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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 04E .0301

Spoilage Or Destruction Of Nontaxpaid Beer Or Wine

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-113.85; 105-262; Eff. February 1, 1976; Amended Eff. December 1, 2003; July 1, 2000; March 14, 1980; April 1, 1986; October 30, 1981; Repealed Eff. January 1, 2021.

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In this chapter (40 sections)
  1. 17-04d-0909 · Bond Requirements
  2. 17-04d-1001 · Liability Under G.S. 105-113.51(A)
  3. 17-04d-1002 · Secondary Liability
  4. 17-04d-1003 · Liability Under G.S. 105-113.51(B) - Soft Drink…
  5. 17-04e-0101 · Permit Required To Obtain License
  6. 17-04e-0102 · Application For License
  7. 17-04e-0103 · Penalty
  8. 17-04e-0104 · License Application Of Partnership
  9. 17-04e-0105 · Salesman For Proprietorship Operation
  10. 17-04e-0106 · License Not Transferable
  11. 17-04e-0201 · Filing Of Monthly Reports
  12. 17-04e-0202 · Examiner'S Report
  13. 17-04e-0203 · Separate Reports For Wines
  14. 17-04e-0204 · Out-Of-State Shipments Reporting
  15. 17-04e-0205 · Major Disaster Reporting
  16. 17-04e-0206 · Wholesaler Buying From Wholesaler
  17. 17-04e-0207 · Nonresident Beer Shipments
  18. 17-04e-0208 · Nonresident Wine Shipments
  19. 17-04e-0209 · Beer Or Wine To Employees And Guests
  20. 17-04e-0210 · Identical Tax Upon Domestic And Non-Domestic Wines
  21. 17-04e-0301 · Spoilage Or Destruction Of Nontaxpaid Beer Or Wine
  22. 17-04e-0302 · Spoilage Of Taxpaid Beer Or Wine
  23. 17-04e-0303 · Destruction Of Malt Beverages Or Wine When In Transit
  24. 17-04e-0304 · Destruction When Property Of Resident
  25. 17-04e-0401 · Insignia For Military Use Only Required
  26. 17-04e-0402 · Accounting For Beer And Wine Sales To Military
  27. 17-04e-0403 · Segregation Of Military From Civilian
  28. 17-04e-0501 · Exemption From Tax
  29. 17-04e-0502 · Receipts For Malt Beverages And Wine Delivered To…
  30. 17-04e-0601 · Bond Or Irrevocable Letter Of Credit Required Of…
  31. 17-04e-0602 · New Wholesaler Or Importer Bond
  32. 17-04e-0701 · Participants In Distribution
  33. 17-04e-0702 · Per Capita Basis
  34. 17-04e-0703 · Distribution Notice
  35. 17-04e-0704 · Defined Areas
  36. 17-04e-0705 · Hold Funds
  37. 17-04f-0101 · Issuance Of Stamps
  38. 17-04f-0102 · Denomination Of Stamps
  39. 17-04f-0103 · Cost Of Stamps
  40. 17-04f-0104 · Postage Paid
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