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Most states start repealing drug tax acts, meanwhile NC’s general assembly (1) made the drug tax payable upon receipt of drugs rather than upon a criminal violation; (2) lowered the tax on various drugs; (3) repealed the section that made the violation of the drug tax a Class I felony; and (4) lowered the interest and penalty applicable when a dealer fails to pay the tax within 45 days of receiving the drugs from 100% to 50%.

The state also added constructive possession to the drug possession requirement meaning that the illegal substance does not have to be found on your actual body, but can be discovered near you, where you can easily access or have control over

 N.C. GEN. STAT. §§ 105-113.106, -113.107, -113.110, 113.110(A) (1994), amended by An Act to Revise the Controlled Substance Excise Tax, Ch. 340, H.B. No. 123 (1995).