Enacts new GS 18B-903(b3) to provide as title indicates. Requires a person renewing a mixed beverage permit or registering for a permit, as indicated, to certify that the person has timely filed all tax returns and has no overdue tax debt. Specifies that failure to file a timely tax return and failure to pay an overdue tax debt are grounds for revoking an ABC permit.
Makes a conforming change to GS 105-259(b), allowing disclosure of tax information to the NC Alcoholic Beverage Control Commission as needed to determine compliance with the state tax laws.
REQUIRE ABC PERMITTEES TO BE TAX COMPLIANT.
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| View NCGA Bill Details(link is external) | 2011-2012 Session |
TO PROVIDE THAT COMPLIANCE WITH THE STATE'S TAX LAWS IS A CONDITION OF HOLDING AN ABC PERMIT AND THAT AN ABC PERMIT MAY BE REVOKED FOR FAILURE TO TIMELY FILE A TAX RETURN OR PAY AN OVERDUE TAX DEBT.Intro. by Hamilton, Harrison, IIer, Keever.
Status: Assigned To Commerce and Job Development Subcommittee on Alcoholic Beverage Control (House Action) (Mar 7 2011)
Bill History:
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Thu, 24 Feb 2011 House: Filed(link is external)
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Mon, 28 Feb 2011 House: Passed 1st Reading(link is external)
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Mon, 28 Feb 2011 House: Ref To Com On Commerce and Job Development(link is external)
H 189
Bill Summaries:
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Bill H 189 (2011-2012)Summary date: Feb 24 2011 - View Summary
View: All Summaries for Bill