Instructions for Form B-C-786 Wine Shipper Permittee Annual Excise Tax Return - North Carolina

Form B-C-786 Wine Shipper Permittee Annual Excise Tax Return - North Carolina

This document contains official instructions for Form B-C-786 , Wine Shipper Permittee Annual Excise Tax Return - a form released and collected by the North Carolina Department of Revenue. An up-to-date fillable Form B-C-786 is available for download through this link.

FAQ

Q: What is Form B-C-786?
A: Form B-C-786 is the Wine Shipper Permittee Annual Excise Tax Return.

Q: What is its purpose?
A: The purpose of Form B-C-786 is to report and pay the annual excise tax for wine shipped into North Carolina by wine shipper permit holders.

Q: Who needs to file Form B-C-786?
A: Wine shipper permit holders who have shipped wine into North Carolina need to file Form B-C-786.

Q: What information is required on Form B-C-786?
A: Form B-C-786 requires information about the wine shipped, including the quantity and value, as well as the total excise tax due.

Q: When is Form B-C-786 due?
A: Form B-C-786 is due on or before January 31st of each year.

Q: Are there any penalties for late filing or non-payment?
A: Yes, there are penalties for late filing or non-payment of the excise tax. It is important to file and pay on time to avoid these penalties.

Q: Is there a filing fee for Form B-C-786?
A: No, there is no filing fee for Form B-C-786.

Q: What should I do if I have questions or need assistance with Form B-C-786?
A: If you have questions or need assistance with Form B-C-786, you can contact the North Carolina Department of Revenue for guidance.