§ 105-187.19. Use of tax proceeds. - North Carolina Statutes

§ 105‑187.19.  Use oftax proceeds.

(a)        The Secretary shalldistribute the taxes collected under this Article, less the allowance to theDepartment of Revenue for administrative expenses, in accordance with thissection. The Secretary may retain the cost of collection by the Department, notto exceed four hundred twenty‑five thousand dollars ($425,000) a year, asreimbursement to the Department.

(b)        Each quarter, theSecretary shall credit eight percent (8%) of the net tax proceeds to the SolidWaste Management Trust Fund, seventeen percent (17%) of the net tax proceeds tothe Scrap Tire Disposal Account, two and one‑half percent (2.5%) of thenet tax proceeds to the Inactive Hazardous Sites Cleanup Fund, and two and one‑halfpercent (2.5%) of the net tax proceeds to the Bernard Allen Memorial EmergencyDrinking Water Fund. The Secretary shall distribute the remaining seventypercent (70%) of the net tax proceeds among the counties on a per capita basisaccording to the most recent annual population estimates certified to theSecretary by the State Budget Officer.

(c)        A county may usefunds 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 withanother unit of local government under which the other unit of local governmentprovides for the disposal of solid waste for the county shall transfer theamount received under this section to the other unit of local government. Aunit of local government to which funds are transferred is subject to the samerestrictions 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).)