NORTH CAROLINA GENERAL ASSEMBLY
1979 SESSION

CHAPTER 58
HOUSE BILL 100

AN ACT TO AMEND G.S. 105-113.60 TO MAKE RETAIL DEALERS LIABLE FOR THE SOFT DRINK TAX ON CERTAIN NON-TAXPAID ITEMS IN THEIR POSSESSION.

The General Assembly of North Carolina enacts:

Section 1.  The caption to G.S. 105-113.60 is rewritten to read as follows:
"§105-113.60.  Manufacturer as well as dealer subject to penalties; retail dealer liable for tax."
Sec. 2.  G.S. 105-113.60 is amended by adding the following paragraph at the end of that section:
"A retail dealer shall be liable for the tax on any items, taxable under this Article, which come into his possession without the tax having been paid. The liability created under this paragraph shall not make the retail dealer eligible for the alternate method of payment of the soft drink tax provided for in G.S. 105-113.56A."
Sec. 3.  This act shall become effective July 1, 1979.
In the General Assembly read three times and ratified, this the 20th day of February, 1979.