- Tax Compliance:

In 2014, the General Assembly added a requirement to NC G.S. 18B-900(a)(8) that states permittees must be current in filing all tax returns and in payment of taxes before receiving an ABC permit.  By August 2015, ABC Permit Compliance Specialists will be able to receive an immediate “yes” or “no” from the Department of Revenue regarding tax compliance.  If the answer is “no”, applicants will not receive a temporary permit until the ABC Commission is provided with a form from the Department of Revenue that verifies the applicant has become compliant.  Until that time, verification of taxpayer compliance will occur during the investigation phase of the application process.  AT NO TIME WILL ABC STAFF KNOW WHY IT HAS RECEIVED A “NO” FROM REVENUE.

North Carolina Alcoholic Beverage Control Commission
North Carolina is one of 17 control states and a member of the National Alcohol Beverage Control Association. As an agency under the Department of Public Safety, it is our overall objective to provide uniform control over the sale, purchase, transportation, manufacture, consumption and possession of alcoholic beverages in the state.
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