All privately‑owned bonded warehouses holding permits for the storage of spirituous liquors are required to:

1. (1) store all liquor separate and apart from other merchandise;
2. (2) store all military codes separate and apart from State codes;
3. (3) store all liquor of the same code together and spaced evenly for inventory purposes;
4. (4) submit to the Commission monthly reports of all spirituous liquors received and delivered so that a perpetual inventory may be kept at the Commission. The report must match the inventory at the bonded warehouse at all times and upon inspection;
5. (5) take at their expense, and submit to the Commission, at least once every 12 months inventories of all spirituous liquors being held in the bonded warehouse. These inventories may be observed by representatives of the Commission or the State Auditor's Office;
6. (6) return to the distiller all liquor that is distressed when received within 30 days of its receipt;

7. (7) destroy all liquor that becomes distressed after it is received, after notifying the distiller and obtaining in writing the distiller's approval to destroy the distressed liquor. The distiller, or a representative of the distiller, shall be given an opportunity to:

   1. (a) be present in person or by video conference at the destruction; or

   2. (b) request proof of destruction by photographs or video recordings showing the distressed liquor before and after the destruction.

      The warehouse shall provide the distiller with a written or electronic copy of the Destruction of Unsalable Merchandise Report for the distressed liquor destroyed. A written or electronic copy of the report shall be sent quarterly by the warehouse to the Commission.

History Note: Authority G.S. 18B-100; 18B‑204; 18B‑207; S.L. 2018-100, s. 2;
Eff. January 1, 1982;
Amended Eff. May 1, 1984;
Transferred and Recodified from 04 NCAC 02R .1603 Eff. August 1, 2015;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 22, 2015;
Amended Eff. April 1, 2019.