Bill Summary for H 480 (2017-2018)
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| View NCGA Bill Details | 2017-2018 Session |
AN ACT TO REQUIRE THE ABC COMMISSION AND THE DEPARTMENT OF REVENUE TO CERTIFY ON AN ANNUAL BASIS THAT BREWERY AND DISTILLERY PERMIT HOLDERS ARE COMPLIANT WITH STATE TAX REQUIREMENTS AND TO REQUIRE CERTAIN BREWERY PERMIT HOLDERS TO SUBMIT AN ANNUAL REPORT TO THE ABC COMMISSION.Intro. by Boles, J. Bell, Willingham.
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Bill summary
Amends GS 18B-1104 to direct the Alcoholic Beverage Control Commission (Commission) to confirm by October 1 of each year that the holder of a brewery permit complies with GS 18B-900(a)(8). Authorizes the Commission to suspend a person's brewery permit until the Commission receives notice from the Department of Revenue that the person is in compliance. Directs brewery permit holders who obtain a malt beverage wholesaler permit to report to the Commission by October 1 of each year six specified pieces of information regarding the amount of malt beverages sold. Makes technical and organizational changes.
Amends GS 18B-1105 to direct the Commission to confirm by October 1 of each year that the holder of a distillery permit complies with GS 18B-900(a)(8). Authorizes the Commission to suspend a person's distillery permit until the Commission receives notice from the Department of Revenue that the person is in compliance.
Makes conforming changes to GS 18B-903(c1), GS 18B-1001(l), GS 18B-1114.5(a), GS 18B-1116(a), and GS 18B-1305(a1).