In addition to seizing and taking possession of property under state statute, law enforcement agencies can conduct similar proceedings under federal law. The “equitable sharing” program allows local law enforcement to hand over forfeiture cases to federal agencies or accept their assistance in forfeiture investigations.[22] The proceeds from such forfeitures are split between the federal and local or state agencies.[23] Even states without their own civil forfeiture laws, such as North Carolina, can team up with federal agencies and receive the proceeds of forfeited property.[24]