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

Supreme Court rules Indoor Grow Marijuana search warrant invalid based on anonymous tip

State v. Benters Synopsis: September, 2011 a Confidential Informant meets with Detective Hastings of the Vance County Sheriff's office and tells he knows where an indoor marijuana grow operation is in Henderson, N.C.  The CI tells him the name of the owner, the address, that the owner doesn't live there.  The officers perform a "knock and talk" and secure a warrant based on the C.I. statements and their own observations, such as gardening supplies and an unusually large light bill.  The police find a large indoor grow operation.  The defendant Benters, was charged with trafficking marijuana, among other things.  The defendant moved to suppress the search based on the defective warrant and constitutional violations.  The trial court granted the defendant's motion.  The State appealed.  The State Supreme Court sided with the Defendant, holding that conclusions by law enforcement and an essentially unidentified tipster could not sustain the warrant. From the opinion: Here Lieutenant Ferguson averred that “Detective Hastings has extensive training and experience with indoor marijuana growing investigations on the state and federal level,” and that Detective Hastings had subpoenaed defendant’s Progress Energy power records. Lieutenant Ferguson then summarily concluded that “the kilowatt usage hours are indicative of a marijuana grow operation based on the extreme high and low kilowatt usage.” As explained above, the absence of any comparative analysis severely limits the potentially significant value of defendant’s utility records. Kaluza, 272 Mont. at 409, 901 P.2d at 110; McManis, 2010 VT 63, ¶¶ 16-19, 188 Vt. at 195-97, 5 A.3d at 896. Therefore, these unsupported allegations do little to establish probable cause independently or by corroborating the anonymous tip. Campbell, 282 N.C. at 130-31, 191 S.E.2d at 756. We acknowledge that investigating officers or a reviewing magistrate may have some degree of suspicion regarding defendant’s “extreme high and low kilowatt usage” given that defendant “is not currently living at the residence.” These unspecified extremes also may be explained, however, by wholly innocent behavior such as defendant’s intermittently visiting his property. Thus, these circumstances may justify additional investigation, but they do not establish probable cause. We turn next to the officers’ observations of multiple gardening items on defendant’s property in the absence of exterior gardens or potted plants. In relevant part, the affidavit provides that law enforcement officers observed from outside of the curtilage multiple items in plain view that were indicative of an indoor marijuana growing operation. The items mentioned above are as followed [sic]; potting soil, starting fertilizer, seed starting trays, plastic cups, metal storage racks, and portable pump type sprayers. Detectives did not observe any gardens or potted plants located around the residence. Nothing here indicates “a ‘fair probability that contraband or evidence of a crime will be found in a particular place’ ” beyond Lieutenant Ferguson’s wholly conclusory allegations. State v. Benters, (5A14) Motion to suppress evidence; whether an affidavit based upon an anonymous tip established probable cause to issue a search warrant. Read more "Supreme Court rules Indoor Grow Marijuana search warrant invalid based on anonymous tip"