N.C. Gen. Stat. § 18B-806 (2026)
Damaged alcoholic beverages
(a) Owned by Local Board. - All damaged alcoholic beverages owned by a local board shall be destroyed, given to a public or private hospital for medicinal use only, or given to the Commission.
(b) Not Owned by Local Board. - The Commission shall dispose of all damaged alcoholic beverages which are:
(1) Owned by the Commission;
(2) Damaged while in the State warehouse; or
(3) Damaged while in transit between the State warehouse and a local board.
The Commission shall dispose of the alcoholic beverages by giving them to a public or private hospital for medicinal use only, by selling them to a military installation, or by destroying them.
(c) Sale Procedure. - If damaged alcoholic beverages are sold under subsection (b), sale shall be by:
(1) Advertisement for sealed bids;
(2) Negotiated offer, advertisement and upset bids; or
(3) Exchange.
Funds derived from the sale of damaged alcoholic beverages shall be paid to the general fund of the State.
(d) Records. - Local boards and the Commission shall keep detailed records of all disposals of damaged alcoholic beverages, including brand, quantity and disposition. (1981, c. 412, s. 2.)
The Commission may adopt rules concerning the organization and operation of self-service ABC stores, the size of ABC store signs, the display of alcoholic beverages, solicitation in and around ABC stores, and any other subject relating to the efficient operation of ABC stores. (1981, c. 412, s. 2.)