\n(a) 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.\n(b) Certain Marijuana Parts. – The tax levied in this Article does not apply to the following marijuana:\n(1) Harvested mature marijuana stalks when separated from and not mixed with any other parts of the marijuana plant.\n(2) Fiber or any other product of marijuana stalks described in subdivision (1) of this subsection, except resin extracted from the stalks.\n(3) Marijuana seeds that have been sterilized and are incapable of germination.\n(4) Roots of the marijuana plant. (1995, c. 340, s. 1; 1997-292, s. 1.)
North Carolina Legal Code