NC S375

Creates two new felony offenses: "death by distribution of certain controlled substances" (Class C felony) and "aggravated death by distribution of certain controlled substances" (Class B2 felony) for illegal drug dealers whose distributions cause user deaths.

Death by distribution requires unlawful sale and delivery of specified controlled substances that proximately cause a user's death, without the defendant acting with malice.

Aggravated death by distribution adds a requirement that the defendant have a prior conviction within seven years for similar drug offenses, excluding incarceration time from the seven-year calculation.

Applies to opioids, cocaine, methamphetamine, depressants, and mixtures thereof; excludes valid prescriptions issued by practitioners for legitimate medical purposes.

Provides Samaritan protection exemption if the defendant qualifies for limited immunity under existing law; becomes effective December 1, 2019 for offenses committed on or after that date.