04 NCAC 02R .1701. REMOVAL OF BEVERAGES FROM ABC STORES

(a)  Spirituous liquor, either distressed or otherwise, shall not leave the custody of a local board after receipt unless:

(1)           The spirituous liquor is sold at retail;

(2)           The liquor is returned to the state ABC warehouse; or

(3)           The liquor is purchased, exchanged, or otherwise obtained by another local board as provided by 04 NCAC 02R .1302(e).

Any spirituous liquor otherwise leaving the local board is nontaxpaid spirituous liquor.

(b)  Distressed Liquor.  Distressed liquor shall be given to a public or private hospital for medicinal purposes only or destroyed and the destruction witnessed by the manager or his designee and a distiller representative.  A Destruction of Unsalable Merchandise Report shall be completed and signed by the witnessing parties.  A written copy of the report shall be sent to the distiller and a written or electronic copy shall be sent quarterly to the Commission.  The original shall be retained by the local board for a period of three years.

(c)  No sales of alcoholic beverages shall be made to employees, board members or other retail customers on credit.  This does not prohibit purchases made by the use of credit cards.

 

History Note:        Authority G.S. 18B-806; 18B-807;

Eff. January 1, 1982;

Amended Eff. January 1, 2011; July 1, 1992; May 1, 1984.