Bill Summaries: H189 (2011-2012 Session)

Tracking:
  • Bill H 189 (2011-2012)
    Summary date: Feb 24 2011 - View summary

    Enacts new GS 18B-903(b3) to provide as title indicates. Requires a person renewing a mixed beverage permit or registering for a permit, as indicated, to certify that the person has timely filed all tax returns and has no overdue tax debt. Specifies that failure to file a timely tax return and failure to pay an overdue tax debt are grounds for revoking an ABC permit.
    Makes a conforming change to GS 105-259(b), allowing disclosure of tax information to the NC Alcoholic Beverage Control Commission as needed to determine compliance with the state tax laws.
    Alcoholic Beverage Control, Tax
    GS 105, GS 18B

© 2022 School of Government The University of North Carolina at Chapel Hill

This work is copyrighted and subject to "fair use" as permitted by federal copyright law. No portion of this publication may be reproduced or transmitted in any form or by any means without the express written permission of the publisher. Distribution by third parties is prohibited. Prohibited distribution includes, but is not limited to, posting, e-mailing, faxing, archiving in a public database, installing on intranets or servers, and redistributing via a computer network or in printed form. Unauthorized use or reproduction may result in legal action against the unauthorized user.