North Carolina General Statutes Chapter 105. Taxation § 105-113.106. Definitions

(1) Controlled Substance.--Defined in G.S. 90-87.

(2) Repealed by Laws 1995, c. 340, § 1.

(3) Dealer.--Any of the following:

(4) Repealed by Laws 1995, c. 340, § 1.

(4a) Illicit mixed beverage.--A mixed beverage, as defined in G.S. 18B-101, composed in whole or in part from spirituous liquor on which the charge imposed by G.S. 18B-804(b)(8) has not been paid, but not including a premixed cocktail served from a closed package containing only one serving.

(4b) Illicit spirituous liquor.--Spirituous liquor, as defined in G.S. 105-113.68, not authorized by the North Carolina Alcoholic Beverage Control Commission. Some examples of illicit spirituous liquor are the products known as “bootleg liquor”, “moonshine”, “non-tax-paid liquor”, and “white liquor”.

(4c) Local law enforcement agency.--A municipal police department, a county police department, or a sheriff's office.

(4d) Low-street-value drug.--Any of the following controlled substances:

(5) Repealed by Laws 1995, c. 340, § 1.

(6) Marijuana.--All parts of the plant of the genus Cannabis, whether growing or not; the seeds of this plant; the resin extracted from any part of this plant; and every compound, salt, derivative, mixture, or preparation of this plant, its seeds, or its resin.

(6a) Mash.--The fermentable starchy mixture from which spirituous liquor can be distilled.

(7) Person.--Defined in G.S. 105-228.90.

(8) Secretary.--Defined in G.S. 105-228.90.

(8a) State law enforcement agency.--Any State agency, force, department, or unit responsible for enforcing criminal laws.

(9) Unauthorized substance.--A controlled substance, an illicit mixed beverage, illicit spirituous liquor, or mash.