§ 105-113.107A. Exemptions. - North Carolina Statutes

§105‑113.107A.  Exemptions.

(a)        AuthorizedPossession. – The tax levied in this Article does not apply to a substance inthe possession of a dealer who is authorized by law to possess the substance.This exemption applies only during the time the dealer's possession of thesubstance is authorized by law.

(b)        Certain MarijuanaParts. – The tax levied in this Article does not apply to the followingmarijuana:

(1)        Harvested maturemarijuana stalks when separated from and not mixed with any other parts of the marijuanaplant.

(2)        Fiber or any otherproduct of marijuana stalks described in subdivision (1) of this subsection,except resin extracted from the stalks.

(3)        Marijuana seeds thathave been sterilized and are incapable of germination.

(4)        Roots of the marijuanaplant. (1995, c. 340, s. 1; 1997‑292, s. 1.)