ABC (Alcoholic Beverages Control) Commission Tax Compliance
To receive and hold an ABC permit, a person must meet all qualifications included within North Carolina House Bill 1050.
As a result of this legislation, all new permit applications and all renewals submitted to the ABC Commission go through a tax compliance check.
Requirements of the tax compliance check:
- Applicants have filed all applicable tax returns
- They have paid all tax due or have an active Installment Payment Agreement with NCDOR
If an applicant is declared non-compliant, they should contact NCDOR for more information, not the ABC Commission. Then, the applicant can start any required actions, such as filing outstanding returns or paying owed taxes.
Frequently Asked Questions
The ABC Permit process follows these steps:
- The applicant completes and submits their application or annual renewal to the ABC Commission.
- The ABC Commission works with NCDOR staff to complete the tax compliance check.
- The ABC Commission reports the results to the applicant.
No. No tax records are required to apply. Complete and submit your application/renewal to the ABC Commission.
Once the ABC Commission receives your application, they work with the NCDOR to complete the tax compliance check.
Yes, as long as you continue to meet the terms of your Installment Payment Agreement.
Both. Any application or renewal after May 1, 2015 is subject to a tax compliance check.
No. The ABC Commission notifies applicants who do not pass the tax compliance check. If this happens to you, contact NCDOR to discuss the matter in further detail.
No. Due to tax secrecy requirements, NCDOR does not give the ABC Commission any taxpayer specific information. This includes the reason(s) why an applicant is declared non-compliant.
Contact the nearest NCDOR service center for more information on the matter. Start any required actions, such as filing outstanding returns or paying taxes owed.
This page was last modified on 10/28/2024