NORTH CAROLINA GENERAL ASSEMBLY

 SESSION

 

 

CHAPTER 162

SENATE BILL 79

 

 

AN ACT TO AMEND CHAPTER 18 OF THE GENERAL STATUTES RELATIVE TO THE TRANSPORTATION AND HANDLING OF MALT BEVERAGES.

 

The General Assembly of North Carolina do enact:

 

Section 1.  G.S. 18-67 is hereby amended by adding immediately preceding the last paragraph of said Section the following:

"When a licensed resident manufacturer of the beverages defined in G.S. 18-64(1) procures proper license under this Section, it may receive the beverages defined in G.S. 18-64(1) which are manufactured by it at some point outside this State, but within the United States, for transhipment to dealers in other states, provided that such resident manufacturer is actually engaged in the manufacturing in this State of the beverages defined in G.S. 18-64(1). Such shipments of the beverages denned in G.S. 18-64(1) for transhipment to other states shall be kept segregated by the resident manufacturer in its warehouse from any such North Carolina tax paid beverages and shall comply with any and all rules and regulations promulgated by the Commissioner of Revenue and the North Carolina Board of Alcoholic Control."

Sec. 2.  G.S. 18-79 is hereby amended by adding a new paragraph at the end of said Section to read as follows:

"A resident manufacturer of the beverages defined in G.S. 18-64(1) may sell 'short filled' packages to its employees for the sole use of said employees, members of their families and bona fide guests in this State provided that such manufacturer sells only such 'short filled' packages on which the appropriate North Carolina taxes have been paid or will be paid, based upon the size of the bottle or container short filled. Any sale made to any employee of said manufacturer under this Section shall not be construed as a retail or wholesale sale under any other provisions of Chapter 18 of the General Statutes of North Carolina and such manufacturer shall not be required by reason of such sales to obtain a permit or license as provided by this Chapter."

Sec. 3.  G.S. 18-81 is hereby amended by adding at the end of subsection (d) the following:

"Provided, the beverages defined in G.S. 18-64(1) may be shipped by a resident manufacturer to itself in this State or from this State without the tax paid crown or lid being affixed thereto, when such beverages are for taste purposes only and as a part of its laboratory function of its manufacturing operation. The shipment of such beverages for taste purposes only shall first be approved by the North Carolina Board of Alcoholic Control and properly identified as required by said board prior to shipment into this State."

Sec. 4.  Nothing herein shall be construed to amend, modify or repeal the provisions of G.S. 81-14.3 or G.S. 81-18; otherwise, all laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 5.  This Act shall be in full force and effect on and after July 1, 1967.

In the General Assembly read three times and ratified, this the 11th day of April, 1967.