Thursday, April 17, 2008


I live in North Carolina and recently have come across some interesting information about this great state. It would appear that in North Carolina, not only are you subject to criminal penalties if you take part in the possession of controlled substances, but there are civil actions which may be enforced as well. The North Carolina Unauthorized Substances Tax is designed to tax at specific rates for specific threshold quantities of controlled substances.

Believe it or not, tax stamps can be purchased without penalty from the NC Department of Revenue. Any controlled substance over the threshold quantity not bearing a valid NC tax stamp is in violation of General Statute 105-113.109 and subject to the applicable penalties and interest due to the NC Department of Revenue. Collecting the Unauthorized Substances Tax could involve seizure of property and currency.

Quantities of Controlled Substances Requiring Taxation:

(a) More than 42.5 grams of marijuana;
(b) 7 or more grams of any other controlled substance that is sold by weight or
(c) 10 or more dosage units of any other controlled substance that is not sold by weight
(d) Any amount of spirituous liquor for sale
(e) Any amount of mash
(f) Any amount of illicit mixed beverages for sale

Wow, this really goes to show that EVERYTHING in life is taxable.




Therapy said...

so are you saying that if a person is caught with 50 grams of marijuana or more and had tax stamps, the person couldn't be forced to pay taxes on the marijuana or is it also a legal possession?

TAXUS said...

Well if someone was caught with 50 grams of marijuana and had tax stamps for it, they wouldn't be subjected to any applicable penalties or interest if it ever became known they possessed the drug. Any possession of marijuana would still be illegal...the stamps just prevent the opportunity for the IRS to hit you with a financial blow as well.

Anonymous said...

So do you know anything about the rate at which the unauthorized controlled substance committee or whoever, charges for 50 grams of marijuana. A "Friend" of mine was caught at a license checkpoint with 44 grams of cheap marijuana 2 years ago. About a year later tax agents was at his door saying that he owed almost $250 but they would cut him a deal if he would pay yhe new total" on the spot" and pay only$185. How can they come up with this outrageous tax fee and the marijuana wasn't any good? $185 of taxes for most business
would take care almost
$2000 in sales. $185 is more than double the street value. Right?