NORTH CAROLINA GENERAL ASSEMBLY

1967 SESSION

 

 

CHAPTER 614

HOUSE BILL 976

 

 

AN ACT TO AMEND ARTICLE 5, CHAPTER 18 OF THE GENERAL STATUTES SO AS TO AUTHORIZE THE MANUFACTURE OF SWEET WINES IN NORTH CAROLINA.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Article 5 of Chapter 18 of the General Statutes of North Carolina is hereby amended by adding a new Section at the end thereof, to be designated G.S. 18-99.1, and to read as follows:

"G.S. 18-99.1.  Manufacturers and Bottlers of Fortified and Sweet Wines. Any person, firm or corporation authorized to do business in North Carolina may, subject to the laws of this State and the rules and regulations of the North Carolina Board of Alcoholic Control, engage in the business of manufacturing, producing and bottling of fortified and sweet wines as denned in G.S. 18-96 and G.S. 18-99, and is hereby authorized and permitted to manufacture, purchase, import and transport brandy and other ingredients and equipment used in the manufacture of fortified and sweet wines; provided, that G.S. 18-49.1 shall be applicable to the transportation of fortified and sweet wines, alcohol, and brandy used in the manufacture thereof.

"The same annual license tax imposed upon manufacturers and bottlers of unfortified wines in G. S. 18-67 and G. S. 18-68 shall be paid by the manufacturer and bottler of fortified and sweet wines.

"Fortified and sweet wines manufactured and bottled under this Section may be sold as now authorized and shall be taxed as provided by statute."

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  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall be in full force and effect from and after its ratification.

In the General Assembly read three times and ratified, this the 26th day of May, 1967.