NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.
General Information
- 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
- Alcoholic Beverages Tax Bulletin
Notices
- Information on Filing Requirements for Wine Shipper Permittees - December 1, 2017
- Notice on Tax Compliance Requirement for Brewery and Distillery Permit Holders - Effective June 29, 2017
- Information on Filing Requirements for Wine Shipper Permittees - Effective May 11, 2016
- Effect of Emancipation Day and Patriot's Day on Returns and Tax Payments due on April 15, 2016
- Information on the Sale of Spirituous Liquor Distilled at Distilleries - Effective October 1, 2015
- Exception to the General Statute of Limitations for Certain Events - Effective January 1, 2014
- Information on 2009 Tax Rate Increase - Effective September 1, 2009
Frequently Asked Questions Regarding Alcoholic Beverages Excise Tax
Technical Advice Memoranda
TA-16-1 | 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 |
CTAM 97-02 | Sales of Alcoholic Beverages on Military Bases | February 25, 1997 |
Frequently Asked Questions about Downloading Forms
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