North Carolina General Statutes
Chapter 105 - Taxation
Article 2D - Unauthorized Substances Taxes.

§ 105-113.105 - Purpose. - 105-113.105. Purpose. The purpose of this Article is to levy...

§ 105-113.106 - Definitions. - 105-113.106. Definitions. The following definitions apply in this Article: (1)...

§ 105-113.107 - Excise tax on unauthorized substances. - 105-113.107. Excise tax on unauthorized substances. (a) Controlled Substances. -...

§ 105-113.107A - Exemptions. - 105-113.107A. Exemptions. (a) Authorized Possession. - The tax levied in...

§ 105-113.108 - Reports; revenue stamps. - 105-113.108. Reports; revenue stamps. (a) Revenue Stamps. - The Secretary...

§ 105-113.109 - When tax payable. - 105-113.109. When tax payable. The tax imposed by this Article...

§ 105-113.110A - Administration. - 105-113.110A. Administration. Article 9 of this Chapter applies to this...

§ 105-113.111 - Assessments. - 105-113.111. Assessments. Notwithstanding any other provision of law, an assessment...

§ 105-113.112 - Confidentiality of information. - 105-113.112. Confidentiality of information. (a) Information obtained by the Department...

§ 105-113.113 - Use of tax proceeds. - 105-113.113. Use of tax proceeds. (a) Special Account. - The...