§ 105-113.87. Refund for excise tax paid on sacramental wine.
§105‑113.87. Refund for excise tax paid on sacramental wine.
(a) Refund Allowed. Aperson who purchases wine for the purpose stated in G.S. 18B‑103(8) mayobtain a refund from the Secretary for the amount of the excise tax leviedunder this Article. The Secretary shall make refunds annually.
(b) Application. Anapplicant for a refund authorized by this section shall file a written requestwith the Secretary for the refund due for the prior calendar year on or beforeApril 15. The Secretary may by rule prescribe what information and recordsshall be supplied by the applicant to qualify for the refund. No refund may bemade if the application is filed more than three years after the date it isdue.
(c) Repealed by SessionLaws 1998‑212, s. 29A.14(e). (1985, c. 114, s. 1; 1998‑212,s. 29A.14(e).)