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NORTH CAROLINA STATUTES AND CODES

§ 105-187.15. Definitions.

Article5B.

Scrap Tire Disposal Tax.

§ 105‑187.15. Definitions.

The definitions in G.S. 105‑164.3apply to this Article, except that the term "sale" does not includelease or rental, and the following definitions apply to this Article:

(1)        Scrap tire. – A tirethat is no longer suitable for its original, intended purpose because of wear,damage, or defect.

(2)        Tire. – A continuoussolid or pneumatic rubber covering encircling a wheel. (1991,c. 221, s. 1.)

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