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.
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 Hartsell.
Status: Ref To Com On Finance (Senate Action) (Apr 12 2011)
Bill History:
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Thu, 7 Apr 2011 Senate: Filed(link is external)
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Tue, 12 Apr 2011 Senate: Passed 1st Reading(link is external)
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Tue, 12 Apr 2011 Senate: Ref To Com On Finance(link is external)
S 540
Bill Summaries:
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Bill S 540 (2011-2012)Summary date: Apr 7 2011 - View Summary
View: All Summaries for Bill