North Carolina Administrative Code Title 17 — Revenue

17 NCAC 04E .0302 — Spoilage Of Taxpaid Beer Or Wine

17 NCAC 04E .0303 DESTRUCTION OF MALT BEVERAGES OR WINE WHEN IN TRANSIT Non-tax-paid malt beverages and wine that are destroyed while in the possession of a common carrier who is transporting these alcoholic beverages from the brewery or winery to the resident wholesaler or resident importer shall not be considered part of the taxable inventory of the resident wholesaler or resident importer.

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 December 1, 2003; July 1, 2000; March 14, 1980; April 1, 1986; October 30, 1981; Repealed Eff.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. History Note: Authority G.S. 105-113.83; 105-262; Eff. February 1, 1976; Readopted Eff. January 1, 2021.

Source: official text