Bill Summary for S 540 (2011-2012)
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Summary date:
Apr 7 2011
Bill Information:
| View NCGA Bill Details | 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 Hartsell.
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Bill summary
Amends GS 18B-903 and GS 105-259(b) to require that a person required to renew an Alcoholic Beverage Control (ABC) permit or register with the ABC certify that the person has timely filed all required state tax returns and has no overdue tax debt. Makes failure to file a timely tax return and failure to pay an overdue tax debt grounds for revocation of an ABC permit.