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North Carolina Tax Stamps

Stamp
State Code§105-113.107
Tax Rate$3.50/gram if owner possesses 42.5 grams or more
$.40/gram stems
Penalty for Nonpayment (Civil and Criminal )140% of tax and interest
Additional Information

Found unconstitutional as double jeopardy in Lynn v. West, 134 F.3d 582; later amended.
For more information, visit: http://www.dor.state.nc.us/taxes/usub/substance.html







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