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§ 105-113.68. Definitions; scope.

Article 2C.

Alcoholic BeverageLicense And Excise Taxes.

Part 1. General Provisions.

§ 105‑113.68. Definitions; scope.

(a)        Definitions. – Thefollowing definitions apply in this Article:

(1)        ABC Commission. –The North Carolina Alcoholic Beverage Control Commission established under G.S.18B‑200.

(2)        Repealed by SessionLaws 2004‑170, s. 6, effective August 2, 2004.

(3)        ABC permit. –Defined in G.S. 18B‑101.

(4)        Alcoholic beverage.– Defined in G.S. 18B‑101.

(5)        Fortified wine. –Defined in G.S. 18B‑101.

(6)        License. – Acertificate, issued pursuant to this Article by a city or county, thatauthorizes a person to engage in a phase of the alcoholic beverage industry.

(7)        Malt beverage. –Defined in G.S. 18B‑101.

(8)        Person. – Defined inG.S. 105‑228.90.

(9)        Sale. – Defined inG.S. 18B‑101.

(10)      Secretary. – TheSecretary of Revenue.

(11)      Spirituous liquor orliquor. – Defined in G.S. 18B‑101.

(12)      Unfortified wine. –Defined in G.S. 18B‑101.

(13)      Wholesaler orimporter. – When used with reference to wholesalers or importers of wine ormalt beverages, the term includes resident wineries that sell their wines atretail and resident breweries that produce fewer than 25,000 barrels of maltbeverages per year.

(14)      Wine. – Unfortifiedand fortified wine.

(15)      Wine shipperpermittee. – A winery that holds a wine shipper permit issued by the ABCCommission under G.S. 18B‑1001.1.

(b)        Scope. – Allalcoholic beverages shall be taxed as provided in this Article regardlesswhether they meet all criteria of these definitions. (1971, c. 872, s. 2; 1973, c.476, s. 193; 1975, c. 411, s. 1; 1981, c. 747, s. 2; 1985, c. 114, s. 1; c.596, s. 3; 1993, c. 354, s. 9; c. 415, s. 26; 1995, c. 466, s. 16; 1998‑95,s. 14; 1998‑98, s. 58; 2003‑402, s. 8; 2004‑135, s. 3; 2004‑170,s. 6; 2005‑277, s. 2; 2005‑435, s. 25(b).)