How are unauthorized substances tax collections used?
Once the funds have become unencumbered, 75 percent of the tax proceeds will be returned to the state or local law enforcement agency that conducted the investigation that led to the assessment. The proceeds are to be used by those law enforcement agencies to combat, prevent and reduce drug crimes. The remaining 25 percent of the tax proceeds will be credited to the state’s general fund.
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.
