Bill Summaries: S540 (2011-2012 Session)

Tracking:
  • Summary date: Apr 7 2011 - View summary

    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.