If you are at a party and you are worried that you might get in trouble if you call to report a possible overdose, The Good Samaritan Law protects you if you call for help. It offers you legal protection when you help someone who is ill, injured or in peril.  (Source: health.ny.gov.)

HOWEVER! And this is a big however, if the person dies from an drug overdose, the laws in this country, as of this writing, do not protect you if you supplied the drugs or otherwise helped the person ingest the drugs. The law not only does NOT protect you if you are the dealer, but you will face serious criminal charges. Many, many people have ended up in prison because a friend or family member died and they provided the drugs. The charge is called “drug delivery resulting in death.” This is yet another reason to not do drugs, not to supply drugs, and not be near anyone else who does. 

Here is a short, real life story of one person who broke this law: 

In 2016, Caleb Smith had just completed his Master’s degree in biomedical sciences and hoped to be a doctor. He gave his girlfriend medication that he had bought off the internet. He thought is was Adderall but it was actually fentanyl. He was charged with her death. He then committed suicide.

(Please read this article to learn more: https://www.nytimes.com/2018/05/25/us/drug-overdose-prosecution-crime.html)