North Carolina General Statutes Chapter 105. Taxation § 105-113.68. Definitions; scope

(1) ABC Commission.--The North Carolina Alcoholic Beverage Control Commission established under G.S. 18B-200.

(2) Repealed by Session Laws 2004-170, s. 6, effective August 2, 2004.

(3) ABC permit.--Defined in G.S. 18B-101.

(4) Alcoholic beverage.--Defined in G.S. 18B-101.

(4a) Antique spirituous liquor.--Defined in G.S. 18B-101.

(4b) Distillery permittee.--A distillery that holds a distillery permit issued by the ABC Commission under G.S. 18B-1105.

(5) Fortified wine.--Defined in G.S. 18B-101.

(6) License.--A certificate, issued pursuant to this Article by a city or county, that authorizes a person to engage in a phase of the alcoholic beverage industry.

(7) Malt beverage.--Defined in G.S. 18B-101.

(8) Person.--Defined in G.S. 105-228.90.

(9) Sale.--Defined in G.S. 18B-101.

(10) Secretary.--The Secretary of Revenue.

(11) Spirituous liquor or liquor.--Defined in G.S. 18B-101.

(12) Unfortified wine.--Defined in G.S. 18B-101.

(13) Wholesaler or importer.--When used with reference to a wholesaler or an importer of wine or malt beverages, the term includes a resident winery and a wine producer that sells its wines, or wine produced for the permittee under contract, at wholesale to a retailer or at retail and a resident brewery that sells its malt beverages, or malt beverages produced for the permittee under contract, at wholesale to a retailer or at retail. This subdivision applies to a person that holds any of the following permits issued by the ABC Commission:

(14) Wine.--Unfortified and fortified wine.

(15) Wine shipper permittee.--A winery that holds a wine shipper permit issued by the ABC Commission under G.S. 18B-1001.1.