NC H189

Requires compliance with North Carolina tax laws (Chapter 105) as a condition for holding an Alcoholic Beverage Control (ABC) permit.

Mandates that ABC permit renewals and registrations include a certification that the applicant has timely filed all required tax returns and has no overdue tax debt.

Establishes that failure to file timely tax returns and failure to pay overdue tax debt are grounds for revoking an ABC permit.

Allows the North Carolina Alcoholic Beverage Control Commission to receive tax information from state tax officials to verify permit holder tax compliance.

Becomes effective upon passage.