A BILL TO BE ENTITLED
AN ACT to bring consistency to the excise tax on malt beverages and wine based on the alcohol by volume content of the beverage. 
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑113.80(a) reads as rewritten:
"(a)	Beer. – An excise tax of fifty‑three and one hundred seventy‑seven one thousandths cents (53.177¢) per gallon is levied on the sale of malt beverages that have an alcohol by volume content of not more than nine percent (9%). An excise tax of seventy‑nine and four hundred eighty‑five one thousandths cents (79.485¢) per gallon is levied on the sale of malt beverages that have an alcohol by volume content of more than nine percent (9%) and up to and including sixteen percent (16%). An excise tax of ninety and eighty‑four hundredths cents (90.84¢) per gallon is levied on the sale of malt beverages that have an alcohol by volume content greater than sixteen percent (16%)."
SECTION 2.  Section 1 of this act becomes effective only if the definition of malt beverage, under G.S. 105‑113.68(7), is amended to include a malt beverage with an alcohol by volume content that exceeds six percent (6%).
SECTION 3.  This act is effective when it becomes law.