The Unauthorized Substances Tax

[Teresa Heilevang]

You just have to shake your head and TRY to control what little sanity we have in this crazy assed world.

Is this not the damndest law yet that just leaves you saying


About The Unauthorized Substances Tax

What is the unauthorized substances tax?
**The unauthorized substances tax is an excise tax on controlled substances (marijuana, cocaine, etc.), illicit spirituous liquor ("moonshine"), mash and illicit mixed beverages.

Who is required to pay the tax?
**The tax is due by any individual who possesses an unauthorized substance upon which the tax has not been paid, as evidenced by a stamp.


When is the tax due?
**The tax is payable within 48 hours after an individual acquires possession of an unauthorized substance upon which the tax has not been paid, as evidenced by a stamp.


Do I have to identify myself when I pay the tax?
** No. Individuals who purchase 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 that I receive after I pay the tax?
**The stamps must be permanently affixed to the unauthorized substance. Once the tax due on an unauthorized substance has been paid and the stamps affixed, no additional tax is due even though the unauthorized substance may be handled or possessed by other individuals in the future.


Will the Department of Revenue notify law enforcement if I purchase stamps to affix to my unauthorized substances?
**No. Not withstanding any other provision of law, information obtained pursuant to the unauthorized substances tax law is confidential and may not be disclosed or, unless independently obtained, used in a criminal prosecution other than a prosecution for a violation of the unauthorized substances tax law. Revenue employees who divulge information regarding stamp purchasers to law enforcement shall be guilty of a Class 1 misdemeanor.


How are unauthorized substances tax collections used?
**Seventy-five percent (75%) of the money collected is returned to the state or local law enforcement agency whose investigation led to the assessment. The remaining twenty-five percent (25%) of the money collected is credited to the General Fund.

If I purchase stamps will I then be in legal possession of the drugs?
**No, purchasing stamps only fulfills your civil unauthorized substance tax obligation. You will still be in violation of the criminal statues of North Carolina for possessing the drugs.


What number can I call to get an application for stamps or more information on the unauthorized substances tax?
** 1-877-308-9103

[keithm]

 

Now that's outright comedy right there.  It'd be funny to order a pile of tax stamps for pot (don't smoke it, don't possess it, don't hang out with those who do) just for giggles.

Where'd this come from?

[Teresa Heilevang]

This is actually in the law books of Kansas and LOTS of other states. 

[TexGun]

Gee, i guess if all those drug dealers knew the tax man might be coming after them they'd stop selling drugs???  How 'bout i just go down and buy me enough tax stamps to cover what i might owe in property taxes this year and the state and I can call it even. I'm sure my estimate will be much more fair than the state's. 

[Neon Knight Anubis]

Crap, I knew some people in high school that could had paid off the national debt through this tax.

[Sponsor]

[tombogan03884]

there have been people who declared drug profits on their income taxes.  This is not as dumb as it sounds. Remember, it was not murder that got Al Capone locked up, It was not illegal booze sales, it was not bribing Chicago politicians and LEO's, Elliot Ness did not bring down Capone, The IRS got him for NOT PAYING TAXES.

[keithm]

I think it'd be fun to order some tax stamps for marijuana.  And maybe a few for prostitution... and a half a dozen for running numbers...

Not that I actually do ANY of those things.  But the tax stamps would be a hilarious novelty.

[Teresa Heilevang]

Anytime anyone is busted here in Kansas and the information of the arrest  etc comes out in the papers... it will always show where there is a pretty hefty fine for them NOT having a substance tax stamp..plus of course the fines for having the drugs in the first place..
 Go figure.. 

[DDMac]

In NC, there is no probability of a convicted drug felon paying a fine, and criminal law does not permit seizure of personal, non-drug related property. So, in order to impose the "greatest deterrence to future bad acts", the State is authorized, under the tax laws, to take everything of value, including the wall paper, owned by the accused, to pay the taxes due (no stamps on the drugs). There is a drug collection unit that goes out with or is called in after warrants are served. Roll backs and box bed trucks galore, and they move like a ballet troupe.
Mac.