N.C.P.I.—Crim. 272.10

NOTE WELL: Generally, this charge covers only offenses involving

white, non-tax paid liquor. Under G.S. l8B-306, an individual may

make, possess, and transport native wines and malt beverages for

his own use and the use of his family and guests. No ABC permit

is required to make such beverages, and they are exempt from

taxation. Wine kits and malt beverage kits may be sold in North

Carolina.

The defendant has been charged with possession of nontaxpaid

alcoholic beverages.

For you to find the defendant guilty of this offense, the State must

prove two things beyond a reasonable doubt:

First, that the defendant possessed (an) alcoholic beverage(s) [An

alcoholic beverage is any beverage containing at least one-half of one per

cent alcohol by volume, including [malt beverages] [unfortified wine] [fortified

wine] [spirituous liquor] (and) [mixed beverages].] A person possesses an

alcoholic beverage when he is aware of its presence, and (either by himself or

together with others), has both the power and intent to control its disposition

or use.

NOTE WELL: Where constructive possession of the alcoholic

beverage is an issue, or where an amplified definition of actual

possession is needed, the trial judge should refer to N.C.P.I.—

Crim. 104.41 for further instructions.

And Second, the State must prove that the taxes imposed on the

alcoholic beverage(s) either by the United States or by the [State] [territorial

jurisdiction] in which the alcoholic beverage(s) was purchased had not been

paid.

(There is evidence tending to show that the alcoholic beverage was not

in its original container. You may consider this in determining whether federal

and state taxes had been paid on the alcoholic beverage.)

(There is evidence tending to show that the alcoholic beverage was in a

container which did not have a [federal tax stamp] [local Alcoholic Beverage

Control Board stamp]. You may consider this in determining whether [federal]

[state] taxes had been paid on the alcoholic beverage.) 1

If you find from the evidence beyond a reasonable doubt that on or

about the alleged date, the defendant possessed nontaxpaid alcoholic

beverages, it would be your duty to return a verdict of guilty. If you do not so

find or have a reasonable doubt as to one or more of these things, it would be

your duty to return a verdict of not guilty.