It's at the 1 hour and 17 minute mark. But - check out the Interview with Joe Poppi towards the beginning. (10 minutes in)
Not the usual ycombinator.org post - but I thought you might find it interesting:
https://soundcloud.com/bitcoinuncensored/e23-powerball-technical-analysis-011016
Here's the actual law: http://www.dor.state.nc.us/taxes/usub/substance.html