GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

S	1 

SENATE BILL 972

Short Title:  Controlled Substances Tax Agents.	(Public)

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Sponsors: Senators Shaw and Plyler.

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Referred to:  Finance

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May 3, 1995

A BILL TO BE ENTITLED
AN ACT AUTHORIZING THE SECRETARY OF THE DEPARTMENT OF REVENUE TO APPOINT EMPLOYEES OF THE DEPARTMENT AS CONTROLLED SUBSTANCES TAX AGENTS TO ENFORCE THE EXCISE TAX ON CONTROLLED SUBSTANCES AND COUNTERFEIT DRUGS.
The General Assembly of North Carolina enacts:
Section 1.  Article 2D of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105-113.114.  Enforcement of excise tax by controlled substances tax agents.
The Secretary may appoint employees of the Controlled Substances Tax Division to serve as controlled substances tax agents having the responsibility and subject matter jurisdiction to enforce the excise tax on controlled substances and otherwise to carry out the provisions of this Article.  A controlled substances tax agent is a State officer with jurisdiction throughout the State.  A controlled substances tax agent may serve and execute notices, orders, warrants, or demands issued by the Secretary or the General Court of Justice in connection with the enforcement of this Article and shall have full powers of arrest as provided by G.S. 15A-401 while executing the notices, orders, warrants, or demands.  An employee of the Controlled Substances Tax Division may serve as a controlled substances tax agent if the employee remains a certified law enforcement officer in good standing throughout the period of the employee's service as a controlled substances tax agent."
Sec. 2.  This act is effective upon ratification