A BILL TO BE ENTITLED
AN ACT to change the tax rates for the unauthorized substances tax and to change the definition of dealer.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑113.106(3) reads as rewritten:
"(3)	Dealer. – Any of the following:
a.	A person who actually or constructively possesses more than 42.5 grams of marijuana, seven or more grams of any other controlled substance other than a low‑street‑value drug that is sold by weight, or 10 or more dosage units of any other controlled substance.
b.	A person who in violation of Chapter 18B of the General Statutes possesses illicit spirituous liquor for sale.
c.	A person who in violation of Chapter 18B of the General Statutes possesses mash.
d.	A person who in violation of Chapter 18B of the General Statutes possesses an illicit mixed beverage for sale."
SECTION 2.  G.S. 105‑113.107(a) is amended by adding a new subdivision to read:
"(a)	Controlled Substances. – An excise tax is levied on controlled substances possessed, either actually or constructively, by dealers at the following rates:
…
(1c)	At the rate of fifty dollars ($50.00) for each gram, or fraction thereof, of any low‑street‑value drug that is sold by weight."
SECTION 3.  This act becomes effective July 1, 2003, and applies to controlled substances possessed on or after that date.