GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

H	2 

HOUSE BILL 988
Second Edition Engrossed 5/9/95

Short Title:  Drug Tax for CrimeStoppers.	(Public)

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Sponsors: Representatives Hurley; Brawley, Carpenter, Dickson, Hayes, Kiser, Pate, Richardson, Russell, and Weatherly.

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Referred to:  Finance.

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April 24, 1995

A BILL TO BE ENTITLED
AN ACT TO EARMARK PART OF THE DRUG TAX PROCEEDS FOR REWARDS PAID FOR TIPS REGARDING CRIMES PURSUANT TO LOCAL CRIMESTOPPERS PROGRAMS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-113.113 reads as rewritten:
"§ 105-113.113.  Use of tax proceeds.
(a)	Nonreverting Account. – The Secretary shall credit the proceeds of the tax levied by this Article to a special nonreverting account, to be called the State Controlled Substances Tax Account, until the tax proceeds are unencumbered. Tax proceeds are unencumbered when the taxpayer no longer has a current right to challenge the assessment of the tax.  The Secretary shall remit the unencumbered tax proceeds as provided in subsections (b), (c), and (d) of this section.
(b)	Local Law Enforcement. – The Secretary shall, on a quarterly or more frequent basis, remit seventy-five percent (75%) of the part of the unencumbered tax proceeds that was collected by assessment to the State or local law enforcement agency that conducted the investigation of a dealer that led to the assessment.  If more than one State or local law enforcement agency conducted the investigation, the Secretary shall determine the equitable pro rata share for each agency based on the contribution each agency made to the investigation.
(c)	CrimeStoppers Rewards. – The Secretary shall, on a quarterly basis, distribute the remaining unencumbered tax proceeds, up to a maximum of two hundred fifty thousand dollars ($250,000) per quarter, among the counties of the State on a per capita basis according to the most recent annual population estimates certified to the Secretary by the State Planning Officer.  A county may use funds distributed to it under this subsection only to pay rewards to individuals for information provided to assist investigation of crimes pursuant to a local program of Crime Stoppers, Inc., or CrimeStoppers, Inc.
(d)	General Fund. – The Secretary shall, on a quarterly basis, credit any remaining unencumbered tax proceeds to the General Fund."
Sec. 2.  This act becomes effective July 1, 1995, and applies to taxes collected on or after that date.