reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-187.19 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5B - Scrap Tire Disposal Tax.|§ 105-187.19 - Use of tax proceeds.

 105-187.19. Use of tax proceeds.(a) The Secretary shall distribute the taxes collected under this Article, less the allowance to the Department of Revenue for administrative expenses, in accordance with this section. The Secretary may retain the cost of collection by the Department, not to exceed four hundred twenty-five thousand dollars ($425,000) a year, as reimbursement to the Department.(b) Each quarter, the Secretary shall credit thirty percent (30%) of the net tax proceeds to the General Fund. The Secretary shall distribute the remaining seventy percent (70%) of the net tax proceeds among the counties on a per capita basis according to the most recent annual population estimates certified to the Secretary by the State Budget Officer.(c) A county may use funds distributed to it under this section only as provided in G.S. 130A-309.54. A county that receives funds under this section and that has an agreement with another unit of local government under which the other unit of local government provides for the disposal of solid waste for the county shall transfer the amount received under this section to the other unit of local government. A unit of local government to which funds are transferred is subject to the same restrictions on use of the funds as the county.  (1991, c. 221, s. 1; 1993, c. 485, s. 13; c. 548, ss. 2, 8; 1997-209, ss. 1, 3; 2004-203, s. 5(h); 2007-153, s. 1; 2007-323, s. 24.2; 2009-451, s. 13.3B(a); 2013-360, s. 14.16(a).)
NC Gen Stat § 105-187.20 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5C - White Goods Disposal Tax.|§ 105-187.20 - Definitions.

 105-187.20. Definitions.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except that the term "sale" does not include lease or rental, and the following definition applies to this Article:(1) Repealed by Session Laws 2005-435, s. 35, effective September 27, 2005.(2) White goods. - Defined in G.S. 130A-290(a). (1993, c. 471, s. 3; 1998-24, s. 7; 2000-109, s. 9(a); 2005-435, s. 35.)
NC Gen Stat § 105-187.21 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5C - White Goods Disposal Tax.|§ 105-187.21 - Tax imposed.

 105-187.21. Tax imposed.A privilege tax is imposed on a white goods retailer at a flat rate for each new white good that is sold by the retailer. An excise tax is imposed on a new white good purchased for storage, use, or consumption in this State. The rate of the privilege tax and the excise tax is three dollars ($3.00). These taxes are in addition to all other taxes.  (1993, c. 471, s. 3; 1998-24, ss. 1, 7; 2000-109, s. 9(a); 2016-5, s. 3.20(a).)
NC Gen Stat § 105-187.22 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5C - White Goods Disposal Tax.|§ 105-187.22 - Administration.

 105-187.22. Administration.The privilege tax this Article imposes on a white goods retailer is an additional State sales tax and the excise tax this Article imposes on the storage, use, or consumption of a new white good in this State is an additional State use tax. Except as otherwise provided in this Article, these taxes shall be collected and administered in the same manner as the State sales and use taxes imposed by Article 5 of this Chapter. As under Article 5 of this Chapter, the additional State sales tax paid when a new white good is sold at retail is a credit against the additional State use tax imposed on the storage, use, or consumption of the same white good. (1993, c. 471, s. 3; 1998-24, s. 7; 2000-109, s. 9(a).)
NC Gen Stat § 105-187.23 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5C - White Goods Disposal Tax.|§ 105-187.23 - Exemptions and refunds.

 105-187.23. Exemptions and refunds.(a) Exemptions. - Except for the exemption for sales a state cannot constitutionally tax, the exemptions allowed in Article 5 of this Chapter do not apply to the taxes imposed by this Article.(b) Refunds. - The refunds allowed in Article 5 of this Chapter do not apply to the taxes imposed by this Article. A person who buys at least 50 new white goods of any kind in the same sale or purchase may obtain a refund equal to sixty percent (60%) of the amount of tax imposed by this Article on the white goods when all of the white goods purchased are to be placed in new or remodeled dwelling units that are located in this State and do not contain the kind of white goods purchased. To obtain a refund, a person must file an application for a refund with the Secretary. The application must contain the information required by the Secretary, be signed by the purchaser of the white goods, and be submitted by the date set by the Secretary.  (1993, c. 471, s. 3; 1998-24, s. 7; 2000-109, s. 9(a); 2003-416, s. 19(b); 2010-166, s. 3.5.)
NC Gen Stat § 105-187.24 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5C - White Goods Disposal Tax.|§ 105-187.24 - Use of tax proceeds.

 105-187.24. Use of tax proceeds.The Secretary shall distribute the taxes collected under this Article, less the Department of Revenue's allowance for administrative expenses, in accordance with this section. The Secretary may retain the Department's cost of collection, not to exceed four hundred twenty-five thousand dollars ($425,000) a year, as reimbursement to the Department.Each quarter, the Secretary shall credit twenty-eight percent (28%) of the net tax proceeds to the General Fund. The Secretary shall distribute the remaining seventy-two percent (72%) of the net tax proceeds among the counties on a per capita basis according to the most recent annual population estimates certified to the Secretary by the State Budget Officer. The Department shall not distribute the tax proceeds to a county when notified not to do so by the Department of Environmental Quality under G.S. 130A-309.87. If a county is not entitled to a distribution, the proceeds allocated for that county will be credited to the White Goods Management Account.A county may use funds distributed to it under this section only as provided in G.S. 130A-309.82. A county that receives funds under this section and that has an interlocal agreement with another unit of local government under which the other unit provides for the disposal of solid waste for the county must transfer the amount received under this section to that other unit. A unit to which funds are transferred is subject to the same restrictions on use of the funds as the county.  (1993, c. 471, s. 3; 1993 (Reg. Sess., 1994), c. 769, s. 15.1(b); 1998-24, ss. 2, 7; 2000-109, s. 9(a); 2004-203, s. 5(i); 2007-323, s. 24.1; 2013-360, s. 14.17(a); 2015-241, s. 14.30(u).)
NC Gen Stat § 105-187.30 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5D - Dry-Cleaning Solvent Tax.|§ 105-187.30 - (See note for repeal of Article) Definitions.

 105-187.30. (See note for repeal of Article) Definitions.The definitions in G.S. 105-164.3 apply to this Article, and the following definitions apply to this Article:(1) Dry-cleaning facility. - Defined in G.S. 143-215.104B.(2) Dry-cleaning solvent. - Defined in G.S. 143-215.104B.  (1997-392, s. 4; 2009-483, s. 5.)
NC Gen Stat § 105-187.31 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5D - Dry-Cleaning Solvent Tax.|§ 105-187.31 - (See note for repeal of Article) Tax imposed.

 105-187.31. (See note for repeal of Article) Tax imposed.A privilege tax is imposed on a dry-cleaning solvent retailer at a flat rate for each gallon of dry-cleaning solvent sold by the retailer to a dry-cleaning facility. An excise tax is imposed on dry-cleaning solvent purchased for storage, use, or consumption by a dry-cleaning facility in this State. The rate of the privilege tax and the excise tax is ten dollars ($10.00) for each gallon of halogenated hydrocarbon-based dry-cleaning solvent and one dollar and thirty-five cents ($1.35) for each gallon of hydrocarbon-based dry-cleaning solvent. These taxes are in addition to all other taxes.  (1997-392, s. 4; 2000-19, s. 1.2; 2001-265, s. 1; 2007-530, s. 13; 2009-483, ss. 5, 6; 2017-204, s. 2.9(g).)
NC Gen Stat § 105-187.32 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5D - Dry-Cleaning Solvent Tax.|§ 105-187.32 - (See note for repeal of Article) Administration.

 105-187.32. (See note for repeal of Article) Administration.The privilege tax this Article imposes on a dry-cleaning solvent retailer is an additional State sales tax, and the excise tax this Article imposes on the storage, use, or consumption of dry-cleaning solvent by a dry-cleaning facility in this State is an additional State use tax. Except as otherwise provided in this Article these taxes shall be collected and administered in the same manner as the State sales and use taxes imposed by Article 5 of this Chapter. As under Article 5 of this Chapter, the additional State sales tax paid when dry-cleaning solvent is sold at retail is a credit against the additional State use tax imposed on the storage, use, or consumption of the same dry-cleaning solvent.  (1997-392, s. 4; 2009-483, s. 5.)
NC Gen Stat § 105-187.33 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5D - Dry-Cleaning Solvent Tax.|§ 105-187.33 - (See note for repeal of Article) Exemptions and refunds.

 105-187.33. (See note for repeal of Article) Exemptions and refunds.Except for the exemption for sales a state cannot constitutionally tax, the exemptions and refunds allowed in Article 5 of this Chapter do not apply to the taxes imposed by this Article.  (1997-392, s. 4; 2003-416, s. 19(c); 2009-483, s. 5; 2010-166, s. 3.6.)
NC Gen Stat § 105-187.34 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5D - Dry-Cleaning Solvent Tax.|§ 105-187.34 - (See note for repeal of Article) Use of tax proceeds.

 105-187.34. (See note for repeal of Article) Use of tax proceeds.The Secretary must credit the taxes collected under this Article, less the Department of Revenue's allowance for administrative expenses, to the Dry-Cleaning Solvent Cleanup Fund. The Secretary may retain the Department's cost of collection, not to exceed one hundred twenty-five thousand dollars ($125,000) a year, as reimbursement to the Department.  (1997-392, s. 4; 2009-483, s. 5.)
NC Gen Stat § 105-187.35 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5D - Dry-Cleaning Solvent Tax.|§ 105-187.35 - Sunset.

 105-187.35. Sunset.This Article is repealed effective January 1, 2030.  (2009-483, s. 9; 2019-237, s. 6(c).)
NC Gen Stat § 105-187.60 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5G - Solid Waste Disposal Tax.|§ 105-187.60 - Definitions.

 105-187.60. Definitions.The definitions set out in G.S. 105-164.3 and G.S. 130A-290 apply to this Article. (2007-550, s. 14(a).)
NC Gen Stat § 105-187.61 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5G - Solid Waste Disposal Tax.|§ 105-187.61 - Tax imposed.

 105-187.61. Tax imposed.(a) Tax Rate. - An excise tax is imposed on the disposal of municipal solid waste and construction and demolition debris in any landfill permitted pursuant to Article 9 of Chapter 130A of the General Statutes at a rate of two dollars ($2.00) per ton of waste. An excise tax is imposed on the transfer of municipal solid waste and construction and demolition debris to a transfer station permitted pursuant to Article 9 of Chapter 130A of the General Statutes for disposal outside the State at a rate of two dollars ($2.00) per ton of waste.(b) Tax Liability. - The excise tax imposed by this section is due on municipal solid waste and construction and demolition debris received from third parties and on municipal solid waste and construction and demolition debris disposed of by the owner or operator. The tax is payable by the owner or operator of each landfill and transfer station permitted under Article 9 of Chapter 130A of the General Statutes. (2007-550, s. 14(a).)
NC Gen Stat § 105-187.62 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5G - Solid Waste Disposal Tax.|§ 105-187.62 - Administration.

 105-187.62. Administration.(a) Collection. - The owner or operator of each landfill and transfer station permitted pursuant to Article 9 of Chapter 130A of the General Statutes must maintain scales designed to determine waste tonnage that are approved by the Department of Agriculture and Consumer Services. Each owner or operator must record waste tonnage disposed of in a landfill or transferred to a station for disposal outside the State and must maintain other records as required by the Secretary of Revenue. An owner or operator may add the amount of the solid waste disposal tax due to the charges made to a third party for disposal of municipal solid waste or construction and demolition debris.(b) Payment. - The tax imposed by this Article is payable when a return is due. A return and payment are due on a quarterly basis. A quarterly return covers a calendar quarter and is due by the last day of the month following the end of the quarter.(c) Bad Debt Deduction. - In the event that an owner or operator pays the tax on tonnage received from a customer and the account of that customer is found to be worthless and charged off for income tax purposes, the owner or operator may recover the tax paid on the tonnage it received but for which it was never compensated. The tax shall be recovered by reducing the overall tonnage on which the owner or operator pays tax in a calendar quarter by the tonnage for which it was never compensated from the worthless account. A local government that has paid tax on an account that is subsequently found to be worthless shall recover the tax paid in the same manner, if it meets all the conditions for recovery that would apply if the local government were subject to income tax. If the owner or operator subsequently collects on an account that has been declared worthless, any tax recovered must be repaid in the next calendar quarter.  (2007-550, s. 14(a); 2008-207, s. 1.)
NC Gen Stat § 105-187.63 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5G - Solid Waste Disposal Tax.|§ 105-187.63 - Use of tax proceeds.

 105-187.63. Use of tax proceeds.From the taxes received pursuant to this Article, the Secretary may retain the costs of collection, not to exceed two hundred twenty-five thousand dollars ($225,000) a year, as reimbursement to the Department. The Secretary must credit or distribute taxes received pursuant to this Article, less the cost of collection, on a quarterly basis as follows:(1) Fifty percent (50%) to the Inactive Hazardous Sites Cleanup Fund established by G.S. 130A-310.11.(2) Thirty-seven and one-half percent (37.5%) to cities and counties in the State on a per capita basis, using the most recent annual estimate of population certified by the State Budget Officer. One-half of this amount must be distributed to cities, and one-half of this amount must be distributed to counties. For purposes of this distribution, the population of a county does not include the population of a city located in the county.A city or county is excluded from the distribution under this subdivision if it does not provide solid waste management programs and services and is not responsible by contract for payment for these programs and services. The Department of Environmental Quality must provide the Secretary with a list of the cities and counties that are excluded under this subdivision. The list must be provided by May 15 of each year and applies to distributions made in the fiscal year that begins on July 1 of that year.Funds distributed under this subdivision must be used by a city or county solely for solid waste management programs and services.(3) Twelve and one-half percent (12.5%) to the General Fund.  (2007-543, s. 2; 2007-550, s. 14(a); 2008-207, s. 2; 2009-484, s. 4; 2013-360, s. 14.18(a); 2015-241, s. 14.30(u).)
NC Gen Stat § 105-187.70 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5H - 911 Service Charge for Prepaid Wireless Telecommunications Service.|§ 105-187.70 - Department to comply with Part 10 of Article 15 of Chapter 143B of the General Statutes.

 105-187.70. Department to comply with Part 10 of Article 15 of Chapter 143B of the General Statutes.The Department of Revenue shall comply with the provisions of Part 10 of Article 15 of Chapter 143B of the General Statutes to receive and transfer to the 911 Fund the 911 service charge for prepaid wireless telecommunications service collected on retail transactions occurring in this State.  (2011-122, s. 6; 2012-79, s. 1.6; 2015-241, s. 7A.3.)
NC Gen Stat § 105-187.76 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5I - Severance Tax.|§ 105-187.76 - Definitions.

 105-187.76. Definitions.The following definitions apply in this Article:(1) Casinghead gas. - Gas or vapor indigenous to an oil stratum and produced from the stratum with oil.(2) Commission. - The Oil and Gas Commission.(3) Condensate. - Liquid hydrocarbon that is or can be recovered from gas by a separator or other means.(4) Energy mineral. - All forms of natural gas, oil, and related condensates.(5) First purchaser. - A person who purchases an energy mineral from a producer.(6) Gas. - All natural gas, including casinghead gas, and all other hydrocarbons not defined as condensates.(7) Gross price. - The total price paid by the first purchaser of the energy mineral at the wellhead.(8) Marginal gas well. - A well incapable of producing more than 100 MCF per day, as determined by the Commission using the current wellhead deliverability rate methodology utilized by the Commission, during the calendar month for which the severance tax report is filed.(9) MCF. - One thousand cubic feet of natural gas.(10) Oil. - Crude petroleum oil, and other hydrocarbons, regardless of gravity, which are produced at the well in liquid form by ordinary production methods and which are not the result of condensation of gas after it leaves the reservoir.(11) Owner. - An owner of a landowner's royalty interest, of an overriding royalty, of profits and working interests, or any combination thereof in energy minerals. The term does not include an owner of federal, State, or local governmental royalty interest.(12) Person. - Defined in G.S. 105-228.90.(13) Producer. - A person who takes an energy mineral from the soil or water in this State.(14) Return. - Any report or statement required to be filed under this Article to determine the tax due.(15) Royalty interest. - An interest in mineral rights in a producing leasehold in the State. A royalty interest does not include the interest of a person having only the management and operation of a well.(16) Secretary. - The Secretary of Revenue.(17) Severance. - The extraction or other removal of an energy mineral from the soil or water of this State.(18) Severed. - The point at which the energy mineral has been separated from the soil or water of this State.(19) Standard barrel of oil. - A barrel of oil containing 42 gallons.(20) Taxpayer. - Any person required to pay the severance tax levied by this Article.  (2014-4, s. 17(a); 2020-58, s. 2.8(a).)
NC Gen Stat § 105-187.79 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5I - Severance Tax.|§ 105-187.79 - On-site use exemption from the tax.

 105-187.79. On-site use exemption from the tax.On-site use is exempt from the tax imposed under this Article. On-site use is the severance of energy minerals from land or water in this State owned legally or beneficially by the producer, which energy minerals are used on the land from which they are taken by the producer as part of the improvement of or use in the producer's homestead and which have a yearly cumulative delivered to market value of not greater than one thousand two hundred dollars ($1,200). When severed energy minerals so used exceed a cumulative delivered to market value of one thousand two hundred dollars ($1,200) during any year, the further severance of energy minerals shall be subject to the tax imposed by this Article.  (2014-4, s. 17(a).)
NC Gen Stat § 105-187.81 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5I - Severance Tax.|§ 105-187.81 - Bond or letter of credit required.

 105-187.81. Bond or letter of credit required.A producer must file with the Secretary a bond or an irrevocable letter of credit after obtaining a permit under G.S. 113-395. A bond or an irrevocable letter of credit must be conditioned upon compliance with the requirements of this Article, be payable to the State, and be in the form required by the Secretary. The amount of the bond or irrevocable letter of credit is two times the applicant's average expected monthly tax liability under this Article, as determined by the Secretary, provided the amount of the bond may not be less than two thousand dollars ($2,000) and may not be more than two million dollars ($2,000,000). The Secretary should periodically review the sufficiency of bonds required of producers and increase the amount of a required bond when the amount of the bond furnished no longer covers the anticipated tax liability of the producer and decrease the amount when the Secretary determines that a smaller bond amount will adequately protect the State from loss. When notified to do so by the Secretary, a person who is required to file a bond or an irrevocable letter of credit must file the bond or irrevocable letter of credit in the amount required by the Secretary within 30 days after receiving the notice from the Secretary.  (2014-4, s. 17(a); 2016-5, s. 4.4(c).)
NC Gen Stat § 105-187.83 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5I - Severance Tax.|§ 105-187.83 - Royalty owner's records.

 105-187.83. Royalty owner's records.The owner of a royalty interest shall keep and provide to the Secretary, upon request, both of the following:(1) A record of all money received as royalty from each producing leasehold in the State.(2) A copy of all settlement sheets furnished by a purchaser or operator or other statement showing the amount of energy minerals for which a royalty was received and the amount of severance tax deducted.  (2014-4, s. 17(a).)
NC Gen Stat § 105-187.84 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5I - Severance Tax.|§ 105-187.84 - Permits suspended for failure to report.

 105-187.84. Permits suspended for failure to report.If an entity fails to file any report or return or to pay any tax or fee required by this Article for 90 days after it is due, the Secretary shall inform the Secretary of Environmental Quality of this failure. The Secretary of Environmental Quality shall suspend permits for oil and gas exploration using horizontal drilling and hydraulic fracturing under G.S. 113-395 of any entity that fails to file a return under this Article. The Secretary of Environmental Quality shall immediately notify by mail an entity of a suspension under this section.  (2014-4, s. 17(a); 2015-241, s. 14.30(v).)
NC Gen Stat § 105-187.85 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5I - Severance Tax.|§ 105-187.85 - No local taxation.

 105-187.85. No local taxation.A city or county may not impose a franchise, privilege, license, income, or excise tax on the severing, production, treating, processing, ownership, sale, storage, purchase, marketing, or transportation on any energy minerals produced in the State, or upon the business of severing, producing, treating, processing, owning, selling, buying, storing, marketing, or transporting such energy minerals, or upon the ownership, operation, or maintenance of plants, facilities, machinery, pipelines, and gathering lines related to the severing, production, treating, processing, ownership, storage, sale, purchase, marketing, or transportation of energy minerals. This section does not preclude the taxation of the property in accordance with Article 11 of this Chapter.  (2014-4, s. 17(a).)