NC S334

Repeals Article 2D of Subchapter I of Chapter 105 of the General Statutes, which establishes North Carolina's unauthorized substances tax (commonly called the "drug tax")

Preserves any rights or liabilities of the State, taxpayers, or other persons that arose under the tax before repeal

Maintains the right to any refunds or credits for taxes that accrued before the effective date of repeal

Becomes effective immediately upon becoming law