REQUIRE ABC PERMITTEES TO BE TAX COMPLIANT.

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View NCGA Bill Details2011-2012 Session
House Bill 189 (Public) Filed Thursday, February 24, 2011
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)
H 189

Bill Summaries:

  • Summary date: Feb 24 2011 - View Summary

    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.