§ 105-187.24. Use of tax proceeds. - North Carolina Statutes

§ 105‑187.24.  Use oftax proceeds.

The Secretary shall distributethe taxes collected under this Article, less the Department of Revenue'sallowance for administrative expenses, in accordance with this section. TheSecretary may retain the Department's cost of collection, not to exceed fourhundred twenty‑five thousand dollars ($425,000) a year, as reimbursementto the Department.

Each quarter, the Secretaryshall credit eight percent (8%) of the net tax proceeds to the Solid WasteManagement Trust Fund and shall credit twenty percent (20%) of the net taxproceeds to the White Goods Management Account. The Secretary shall distributethe remaining seventy‑two percent (72%) of the net tax proceeds among thecounties on a per capita basis according to the most recent annual populationestimates certified to the Secretary by the State Budget Officer. TheDepartment shall not distribute the tax proceeds to a county when notified notto do so by the Department of Environment and Natural Resources under G.S. 130A‑309.87.If a county is not entitled to a distribution, the proceeds allocated for thatcounty will be credited to the White Goods Management Account.

A county may use fundsdistributed 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 interlocalagreement with another unit of local government under which the other unitprovides for the disposal of solid waste for the county must transfer theamount received under this section to that other unit. A unit to which fundsare transferred is subject to the same restrictions on use of the funds as thecounty. (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.)