N.C. police discover that some crime does pay … them!

June 29, 2014

Make no mistake about it. Law enforcement officers in North Carolina still keep an out for drug dealers and moonshiners.

But the cops in the Tar Heel State also are more than happy to accept some financial help from the wrong-doers.

Money collected through the North Carolina Unauthorized Substances Tax from purveyors of illicit substances goes toward law enforcement agencies' investigative tools, equipment upgrades and other improvements.

It's not a new law; it's been on the N.C. books since 1990. Almost a quarter century later, it's still paying off for the good guys.

North Carolina tax stamp image via NORMLThe excise tax is placed on controlled substances, including moonshine, marijuana and cocaine. It requires that anyone gaining possession of an illegal substance must, within 48 hours, pay a set amount for a drug tax stamp. The stamp then must be permanently affixed to the substance.

The Greensboro Police Department in May used $125,000 from the fund to pay for a lab to begin testing DNA samples collected at property crime scenes.

That crime-fighting figure qualifies for this week's By the Numbers honor.

Lots of tax stamp states: North Carolina is not alone in taxing illegal drugs. According to the marijuana legalization group NORML, 20 states require illicit substance owners to purchase tax stamps.

Collection of state drug stamp images

It's not as silly as it sounds. If someone doesn't purchase the required tax stamp for their weed or whatever, it's an added charge to bring against them if or when they are arrested on drug charges. And this one is relatively easy for prosecutors to make stick.

Plus, as the Greensboro PD can attest, it pays off nicely.

NORML keeps track of tax stamps. You can click on the organization's interactive map below for details about the tax stamp laws in Alabama, Connecticut, Georgia, Idaho, Indiana, Iowa, Kansas, Kentucky, Louisiana, Massachusetts, Minnesota, Nebraska, Nevada, North Carolina, Oklahoma, Rhode Island, South Carolina, Tennessee, Texas and Utah.

States with drug tax stamps map via NORML

You also might find these items of interest:

Share:

The More Tax Posts tab at the top of this page will take you to, well, more tax posts. You also can search below for a tax topic. 

Latest Posts
6 tax moves to consider this June

June 3, 2026

Definitely take a break this June. But taxes don’t take vacations. So, you also should…

Read More
Tax Season 2026 Continues!

We made it. Tax Day 2025 is finally over. For most of us. When the filing season started on Jan. 26, millions who were expecting refunds filed immediately. Most of us got our returns to the Internal Revenue Service by April 15. But plenty of taxpayers also got extensions. They are looking at an Oct. 15 filing deadline.

Those procrastinating filers aren’t a problem. In fact, the IRS appreciates taxpayers who take time to fill out their 1040 forms correctly. It also is grateful that tax submissions are spread out a bit, especially now that the IRS is a leaner agency. Processing returns is easier when they arrive throughout the year instead of in massive bunches.

But enough about Uncle Sam’s tax collection issues. The focus now is on all y’all who filed for extensions, giving you another six months to complete your return. Since your new mid-October due date will be here before you know it, let’s get started now on meeting it.

The ol’ blog is here to help you finish up your extended Form 1040. You can start with January’s tax tips page, which has links to the rest of the year’s tips by-month collections. You also can peruse various tax categories for more tailored advice by clicking on the More Tax Posts drop-down menu at the top of this (and every) page.

And to make sure you don’t miss your new filing deadline, the count-down clock below will let you know just how much time you to file by Oct. 15. At the latest.e. (Note: I’m in the Central Time Zone, so adjust accordingly for where you live.)

Comments