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NORTH CAROLINA STATUTES AND CODES
§ 105-113.105. Purpose.
Article 2D.
Unauthorized SubstancesTaxes.
§ 105‑113.105. Purpose.
The purpose of this Article isto levy an excise tax to generate revenue for State and local law enforcementagencies and for the General Fund. Nothing in this Article may in any manner provideimmunity from criminal prosecution for a person who possesses an illegalsubstance. (1989, c. 772, s. 1; 1995, c. 340, s. 1; 1997‑292,s. 1; 1998‑98, s. 59.)
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