{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.68","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.68","heading":"Definitions; scope.","body":"(a)\tDefinitions. - The following definitions apply in this Article:\n(1)\tABC Commission. - The North Carolina Alcoholic Beverage Control Commission established under G.S. 18B-200.\n(2)\tRepealed by Session Laws 2004-170, s. 6, effective August 2, 2004.\n(3)\tABC permit. - Defined in G.S. 18B-101.\n(4)\tAlcoholic beverage. - Defined in G.S. 18B-101.\n(4a)\tAntique spirituous liquor. - Defined in G.S. 18B-101.\n(4b)\tDistillery permittee. - A distillery that holds a distillery permit issued by the ABC Commission under G.S. 18B-1105.\n(5)\tFortified wine. - Defined in G.S. 18B-101.\n(6)\tLicense. - A certificate, issued pursuant to this Article by a city or county, that authorizes a person to engage in a phase of the alcoholic beverage industry.\n(7)\tMalt beverage. - Defined in G.S. 18B-101.\n(8)\tPerson. - Defined in G.S. 105-228.90.\n(9)\tSale. - Defined in G.S. 18B-101.\n(10)\tSecretary. - The Secretary of Revenue.\n(11)\tSpirituous liquor or liquor. - Defined in G.S. 18B-101.\n(12)\tUnfortified wine. - Defined in G.S. 18B-101.\n(13)\tWholesaler or importer. - When used with reference to a wholesaler or an importer of wine or malt beverages, the term includes a resident winery and a wine producer that sells its wines, or wine produced for the permittee under contract, at wholesale to a retailer or at retail and a resident brewery that sells its malt beverages, or malt beverages produced for the permittee under contract, at wholesale to a retailer or at retail. This subdivision applies to a person that holds any of the following permits issued by the ABC Commission:\na.\tUnfortified winery permit under G.S. 18B-1101.\nb.\tFortified winery permit under G.S. 18B-1102.\nc.\tBrewery permit under G.S. 18B-1104.\nd.\tWine importer permit under G.S. 18B-1106.\ne.\tWine wholesaler permit under G.S. 18B-1107.\nf.\tMalt beverages importer permit under G.S. 18B-1108.\ng.\tMalt beverages wholesaler permit under G.S. 18B-1109.\nh.\tWine producer permit under G.S. 18B-1114.3.\n(14)\tWine. - Unfortified and fortified wine.\n(15)\tWine shipper permittee. - A winery that holds a wine shipper permit issued by the ABC Commission under G.S. 18B-1001.1.\n(b)\tScope. - All alcoholic beverages shall be taxed as provided in this Article regardless whether they meet all criteria of these definitions. (1971, c. 872, s. 2; 1973, c. 476, s. 193; 1975, c. 411, s. 1; 1981, c. 747, s. 2; 1985, c. 114, s. 1; c. 596, s. 3; 1993, c. 354, s. 9; c. 415, s. 26; 1995, c. 466, s. 16; 1998-95, s. 14; 1998-98, s. 58; 2003-402, s. 8; 2004-135, s. 3; 2004-170, s. 6; 2005-277, s. 2; 2005-435, s. 25(b); 2015-98, ss. 1(g), 4(b); 2019-169, s. 4.8.)","path":["","Article 2C. Alcoholic Beverage License and Excise Taxes.","Part 1. General Provisions."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.68.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"0ec8492881ac89b9d164da22e05993df4fd963e81099b6c9fae3fe022be4d8d0","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.41-through-105-113.67","next":"us-nc/n.c.-gen.-stat.-105-113.69"},"notice":"GroundRules: Original legal text. Not legal advice."}