{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.85","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.85","heading":"Discount.","body":"Each wholesaler or importer who files a timely return and sends a timely payment may deduct from the amount payable a discount of two percent (2%). This discount covers losses due to spoilage and breakage, expenses incurred in preparing the records and reports required by this Article, and the expense of furnishing a bond. (1985, c. 114, s. 1; 2000-173, s. 5; 2001-414, s. 5; 2003-284, s. 45A.2(a); 2004-84, s. 2(d).)","path":["","Article 2C. Alcoholic Beverage License and Excise Taxes.","Part 5. Administration."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.85.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"c6ce437d8bae13e10280a657ea72e6eb1283c691c6a5dc57ec054d16410c38e5","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.84","next":"us-nc/n.c.-gen.-stat.-105-113.86"},"notice":"GroundRules: Original legal text. Not legal advice."}