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North Carolina Tax Stamps
| Stamp |  |
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| State Code | §105-113.107 |
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| Tax Rate | $3.50/gram if owner possesses 42.5 grams or more $.40/gram stems |
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| Penalty for Nonpayment (Civil and Criminal ) | 140% of tax and interest |
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| Additional Information | |
Found unconstitutional as double jeopardy in Lynn v. West, 134 F.3d 582; later amended. | |
