B c 786 2025

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The document B-C-786 is an Excise Tax Return form for wineries and wine shipper permittees in North Carolina. It requires reporting of sales made to wholesale and retail customers, detailing the liters of unfortified and fortified wine sold, and calculating the excise tax due. Wineries must file this form monthly within 15 days after the month ends, even if there are no transactions. The document includes sections for computation of taxable liters, allowable deductions, penalties for late filing, and instructions for maintaining records.

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