Important Notices About Alcoholic Beverages Tax

Subject	Effective Date
Updates to the North Carolina Administrative Code, Title 17, Chapter 4	January 1, 2021
Notice on Alcoholic Beverage Tax, “Major Disaster” affected by Novell Corornavirus Disease 2019 (COVID-19)	May 5, 2020
Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19)	March 31, 2020
Frequently Asked Questions for Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19)	March 31, 2020
Notice on Revised Alcoholic Beverages Tax Forms	December 21, 2018
Timely Mailing of Returns, Documents, or Payments	August 24, 2018
Information on Filing Requirements for Wine Shipper Permittees	December 1, 2017
Notice on Tax Compliance Requirement for Brewery and Distillery Permit Holders	June 29, 2017
Information on Filing Requirements for Wine Shipper Permittees	May 11, 2016
When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday	April 12, 2016
Effect of Emancipation Day and Patriot's Day on Returns and Tax Payments due on April 15, 2016	March 21, 2016
Information on the Sale of Spirituous Liquor Distilled at Distilleries	October 1, 2015
Exception to the General Statute of Limitations for Certain Events	January 1, 2014
Information on 2009 Tax Rate Increase	September 1, 2009
Sales of Alcoholic Beverages on Military Bases/Clarification of Existing Policy (CTAM 97-02)	February 25, 1997

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