§ 105-113.108. Reports; revenue stamps. - North Carolina Statutes

§ 105‑113.108.  Reports;revenue stamps.

(a)        Revenue Stamps. –The Secretary shall issue stamps to affix to unauthorized substances toindicate payment of the tax required by this Article. Dealers shall report thetaxes payable under this Article at the time and on the return prescribed bythe Secretary. Notwithstanding any other provision of law, dealers are notrequired to give their name, address, social security number, or otheridentifying information on the return, and the return is not required to beverified by oath or affirmation. Upon payment of the tax, the Secretary shallissue stamps in an amount equal to the amount of the tax paid. Taxes may bepaid and stamps may be issued either by mail or in person.

(b)        Reports. – Everylocal law enforcement agency and every State law enforcement agency must reportto the Department within 48 hours after seizing an unauthorized substance, ormaking an arrest of an individual in possession of an unauthorized substance,listed in this subsection upon which a stamp has not been affixed. The reportmust be in the form prescribed by the Secretary and it must include the timeand place of the arrest or seizure, the amount, location, and kind ofsubstance, the identification of an individual in possession of the substanceand that individual's social security number, and any other informationprescribed by the Secretary. The report must be made when the arrest or seizureinvolves any of the following unauthorized substances upon which a stamp hasnot been affixed as required by this Article:

(1)        More than 42.5 gramsof marijuana.

(2)        Seven or more gramsof any other controlled substance that is sold by weight.

(3)        Ten or more dosageunits of any other controlled substance that is not sold by weight.

(4)        Any illicit mixedbeverage.

(5)        Any illicitspirituous liquor.

(6)        Mash. (1989, c. 772, s. 1; 1995, c.340, s. 1; 1997‑292, s. 1; 2000‑119, s. 5; 2004‑170, s. 8.)