NONTAXPAID (UNSTAMPED) CONTROLLED SUBSTANCES

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.

Cheers!

-Taxus