North Carolina Administrative Code Title 17 — Revenue
17 NCAC 04E .0303
Destruction Of Malt Beverages Or Wine When In Transit
Official textreports.oah.state.nc.us
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.
Source: view the official text
In this chapter (40 sections)
- 17-04d-1002 · Secondary Liability
- 17-04d-1003 · Liability Under G.S. 105-113.51(B) - Soft Drink…
- 17-04e-0101 · Permit Required To Obtain License
- 17-04e-0102 · Application For License
- 17-04e-0103 · Penalty
- 17-04e-0104 · License Application Of Partnership
- 17-04e-0105 · Salesman For Proprietorship Operation
- 17-04e-0106 · License Not Transferable
- 17-04e-0201 · Filing Of Monthly Reports
- 17-04e-0202 · Examiner'S Report
- 17-04e-0203 · Separate Reports For Wines
- 17-04e-0204 · Out-Of-State Shipments Reporting
- 17-04e-0205 · Major Disaster Reporting
- 17-04e-0206 · Wholesaler Buying From Wholesaler
- 17-04e-0207 · Nonresident Beer Shipments
- 17-04e-0208 · Nonresident Wine Shipments
- 17-04e-0209 · Beer Or Wine To Employees And Guests
- 17-04e-0210 · Identical Tax Upon Domestic And Non-Domestic Wines
- 17-04e-0301 · Spoilage Or Destruction Of Nontaxpaid Beer Or Wine
- 17-04e-0302 · Spoilage Of Taxpaid Beer Or Wine
- 17-04e-0303 · Destruction Of Malt Beverages Or Wine When In Transit
- 17-04e-0304 · Destruction When Property Of Resident
- 17-04e-0401 · Insignia For Military Use Only Required
- 17-04e-0402 · Accounting For Beer And Wine Sales To Military
- 17-04e-0403 · Segregation Of Military From Civilian
- 17-04e-0501 · Exemption From Tax
- 17-04e-0502 · Receipts For Malt Beverages And Wine Delivered To…
- 17-04e-0601 · Bond Or Irrevocable Letter Of Credit Required Of…
- 17-04e-0602 · New Wholesaler Or Importer Bond
- 17-04e-0701 · Participants In Distribution
- 17-04e-0702 · Per Capita Basis
- 17-04e-0703 · Distribution Notice
- 17-04e-0704 · Defined Areas
- 17-04e-0705 · Hold Funds
- 17-04f-0101 · Issuance Of Stamps
- 17-04f-0102 · Denomination Of Stamps
- 17-04f-0103 · Cost Of Stamps
- 17-04f-0104 · Postage Paid
- 17-04f-0105 · Conveyance Tax (Excise Tax On Deeds) Reports
- 17-04b-0104 · Refunds