AN ACT TO MAKE THE EXCISE TAX RATE LEVIED ON HARD CIDER THE SAME AS THE EXCISE TAX RATE LEVIED ON MALT BEVERAGES.
Amends GS 105-113.80 to make hard cider subject to the same excise tax as that levied on malt beverages, which is 61.71 cents per gallon. Defines hard cider in GS 105-113.68. Makes conforming changes to GS 105-113.82 concerning the distribution of the tax, and GS 105-113.83 concerning payment of the tax. Applies to hard cider sold on or after October 1, 2019.