Persons in possession of illegal substances must pay taxes on them, in North Carolina. Not kidding.

This is not the Onion.  This is not a  joke.  Controlled substances, meaning Moonshine and Drugs, are taxed in North Carolina.  So after you get arrested, you get a tax bill.  And that tax bill can get sky high.  We can help with that.

  1. What is the unauthorized substances tax?
    • The unauthorized substances tax is an excise tax on controlled substances (marijuana, cocaine, etc.), illicit spirituous liquor ("moonshine"), mash and illicit mixed beverages.
  2. Who is required to pay the tax?
    • The tax is due by any individual who possesses an unauthorized substance upon which the tax has not been paid, as evidenced by a stamp.
  3. When is the tax due?
    • The tax is payable within 48 hours after an individual acquires possession of an unauthorized substance upon which the tax has not been paid, as evidenced by a stamp.
N.C. Tax Revenue Official Site

Unauthorized Substance Tax Rates

Substance
Tax Rate
Minimum Quantity Before Tax is Due
Marijuana stems & stalks that have been separated from the plant. $.40 for each gram or fraction thereof More than 42.5 grams
Marijuana other than separated stems and stalks $3.50 for each gram or fraction thereof More than 42.5 grams
Cocaine $50.00 for each gram or fraction thereof 7 or more grams
Any other controlled substance that is sold by weight $200.00 for each gram or fraction thereof 7 or more grams
Any other controlled substance that is not sold by weight $200.00 for each 10 dosage units or fraction thereof 10 dosage units
Any low-street-value drug that is not sold by weight $50.00 for each 10 dosage units or fraction thereof 10 dosage units
Illicit Spirituous Liquor sold by the drink $31.70 for each gallon or fraction thereof No minimum
Illicit Spirituous Liquor not sold by the drink $12.80 for each gallon or fraction thereof No minimum
Mash $1.28 per gallon or fraction thereof No minimum
Illicit Mixed Beverages $20.00 on each 4 liters and a proportional sum on lesser quantities No m

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