NC H983

Allows patients with terminal or chronic illness to legally possess and use marijuana or tetrahydrocannabinols if they have a physician's written recommendation and obtain a Medical Marijuana tax stamp from the North Carolina Department of Revenue.

Requires medical marijuana users to be under hospice care unless diagnosed with a chronic illness by a licensed physician, and limits possession to personal use only.

Establishes a tiered tax system for medical marijuana based on tetrahydrocannabinol (THC) content, ranging from $0.25 per gram for less than 5% THC to $1.50 per gram for 25% or greater THC, plus an $8.00 per ounce base tax.

Modifies the definition of "dealer" to distinguish between regular marijuana and medical marijuana, with medical marijuana dealers limited to three ounces versus the standard 42.5 gram threshold for non-medical marijuana.

Requires medical marijuana dealers to register with the Department of Revenue and provide identifying information, patient names, addresses, and medical conditions, with dealers bearing the burden of proof that distributed marijuana is medical marijuana.