NORTH CAROLINA GENERAL ASSEMBLY

1969 SESSION

CHAPTER 1268

HOUSE BILL 1398

AN ACT TO AMEND SECTION 18-81 OF THE REVENUE CODE.

The General Assembly of North Carolina do enact:

Section 1.  G.S. 18-81 is amended by adding the following Sub-section:

"(ii)       The Commissioner of Revenue shall promulgate rules and regulations to relieve licensed residenced manufacturers from the liability of paying the excise taxes levied under this Section on beverages enumerated in G.S. 1864(1), which are furnished free of charge to customers, visitors and employees on the manufacturers licensed premises for consumption on said premises."

Sec. 2.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall become effective upon ratification.

In the General Assembly read three times and ratified, this the 2nd day of July, 1969.