State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_18B > GS_18B-1001_2

§ 18B‑1001.2. Additional wine shipping requirements.

(a)        A wine shipperpermittee shall:

(1)        Compile and submitto the Commission quarterly a summary indicating all wine products shipped,including brand and price of each product, date of each shipment, quantity ofeach shipment, and amount of excise and sales tax remitted to the Department ofRevenue. The report shall include all wine products shipped on the permittee'sbehalf under contract with a wine shipper packager.

(2)        Register with theDepartment of Revenue as a wine shipper permittee and provide any additionalinformation required by the Department.

(b)        The Commission mayadopt rules to carry out the provisions of this section and other relatedprovisions governing the direct shipping of wine. (2003‑402, s. 3; 2006‑227,s. 5.)