North Carolina § 105-113.84 Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee

North Carolina Statutes

§ 105-113.84 — Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee

North Carolina § 105-113.84

Ch. 105Taxation

Art. 2CAlcoholic Beverage License and Excise Taxes

Subch. ILEVY OF TAXES

This text of North Carolina § 105-113.84 (Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee) 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. § 105-113.84 (2026).

Text

(a)A resident brewery, resident winery, resident wine producer, and nonresident vendor must file a monthly informational report with the Secretary.

(b)A wine shipper permittee must file an annual report with the Secretary.

(c)The report required by this section must list the amount of beverages sold, delivered, or shipped to North Carolina wholesalers, importers, and purchasers under G.S. 18B-1001.1 during the period covered by the report. The report is due by the 15th day of the month following the period covered by the report, unless otherwise provided. The report must be filed on a form approved by the Secretary and must contain the information required by the Secretary. (1985, c. 114, s. 1; 1998-95, s. 24; 2000-173, s. 4; 2003-402, s. 11; 2016-5, s. 4.12; 2019-169, s. 4.9.)

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(a) A resident brewery, resident winery, resident wine producer, and nonresident vendor must file a monthly informational report with the Secretary.
(b) A wine shipper permittee must file an annual report with the Secretary.
(c) The report required by this section must list the amount of beverages sold, delivered, or shipped to North Carolina wholesalers, importers, and purchasers under G.S. 18B-1001.1 during the period covered by the report. The report is due by the 15th day of the month following the period covered by the report, unless otherwise provided. The report must be filed on a form approved by the Secretary and must contain the information required by the Secretary. (1985, c. 114, s. 1; 1998-95, s. 24; 2000-173, s. 4; 2003-402, s. 11; 2016-5, s. 4.12; 2019-169, s. 4.9.)