Since 2005, the state of North Carolina has applied a tax on the possession of illegal drugs (cocaine, heroin, illicit alcoholic beverages...). To comply with this tax regulation, stamps or policies for this type of substance must be acquired -although anonymously- although, on the other hand, its consumption and sale is prohibited. Could it be things related to the collection effort?
So that you do not believe that this post is the result of a bad wind or clear proof that I need a vacation, here is a free translation (with the corresponding English link) from the North Carolina Department of the Treasury (North Carolina Department of Revenue) with the FAQ:
What is the tax on unauthorized substances?
The Unauthorized Substances Tax is a special tax on controlled substances (marijuana, cocaine, etc), illicit alcoholic spirits ("moonshine"), mash and illicit mixed drinks.
Who is required to pay the tax?
The tax is binding on any individual who possesses an unauthorized substance for which the tax has not been paid, as evidenced by a stamp.
When is the tax paid?
The tax is paid within 48 hours after an individual acquires possession of an unauthorized substance on which the tax has not been paid, as evidenced by a stamp.
Do I have to identify myself when I have to pay the tax?
No. People who buy stamps from the Department of Revenue are not required to give their name, address, social security number, or other identifying information.
What should I do with the stamps I received after paying the tax? The seals must be permanently affixed to the unauthorized substance. Once the tax due has been paid and the stamps affixed, the substance can be handled and purchased without additional tax.
Does the Tax Department notify the authorities of the purchase of stamps?
No. Information obtained pursuant to the Unauthorized Substances Tax Law is confidential and may not be disclosed or used in a criminal proceeding other than a lawsuit for an Unauthorized Substances Tax Law violation.
How is the proceeds from this tax distributed?
Seventy-five percent (75%) of the money collected is returned to the state or local law enforcement agency. The remaining twenty-five percent (25%) of the funds raised to the General Fund.
If I am going to buy stamps, do I legalize the possession of drugs?
No, the purchase of stamps only fulfills your fiscal obligations. You will still be in violation of North Carolina criminal laws for possession of the drugs.
What number can I call to get an application for stamps or more information about the unauthorized substance tax?
1-877-308-9103