Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter105. Taxation. |
SubchapterI. LEVY OF TAXES |
Article5B. Scrap Tire Disposal Tax |
§105-187.15. Definitions
Latest version.
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The definitions in G.S. 105-164.3 apply to this Article, except that the term "sale" does not include lease or rental, and the following definitions apply to this Article:
(1) Scrap tire. - A tire that is no longer suitable for its original, intended purpose because of wear, damage, or defect.
(2) Tire. - A continuous solid or pneumatic rubber covering encircling a wheel.
(1991, c. 221, s. 1.)