North Carolina Statutes
§ 105-113.70 — Issuance, duration, transfer of license
North Carolina § 105-113.70
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 2CAlcoholic Beverage License and Excise Taxes
Subch. ILEVY OF TAXES
This text of North Carolina § 105-113.70 (Issuance, duration, transfer of license) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.C. Gen. Stat. § 105-113.70 (2026).
Text
(a)Issuance, Qualifications. - Each person who receives an ABC permit shall obtain the corresponding local license, if any, under this Article. All local licenses are issued by the city or county where the establishment for which the license is sought is located. No documentation shall be required of the applicant except as provided in this section. Issuance of a required local license is mandatory if the applicant holds the corresponding ABC permit and provides all of the following:
(i)a copy of the most recently completed State application form for an ABC permit exclusive of any attachments, (ii) the ABC permit for visual inspection, and (iii) payment of the prescribed tax. No local license may be issued under this Article until the applicant has received from the ABC Commission the ap
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
When tax payableCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105-113.70, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-113.70.