North Carolina § 105-113 - 107A. Exemptions.
Full text of North Carolina North Carolina General Statutes § 105-113 — 107A. Exemptions., with citation guidance and answers to common questions.
§ 105-113. 107A. Exemptions.
Authorized Possession. - The tax levied in this Article does not apply to a substance in the possession of a dealer who is authorized by law to possess the substance. This exemption applies only during the time the dealer's possession of the substance is authorized by law. Certain Marijuana Parts. - The tax levied in this Article does not apply to the following marijuana: Harvested mature marijuana stalks when separated from and not mixed with any other parts of the marijuana plant. Fiber or any other product of marijuana stalks described in subdivision (1) of this subsection, except resin extracted from the stalks. Marijuana seeds that have been sterilized and are incapable of germination. Roots of the marijuana plant. History (1995, c. 340, s. 1; 1997-292, s. 1.)
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-113
What does North Carolina General Statutes § 105-113 cover?
Section 105-113 ("107A. Exemptions.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-113?
A common citation format is "North Carolina General Statutes § 105-113" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-113 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.