§ 105-187.61. Tax imposed. - North Carolina Statutes

§ 105‑187.61.  Taximposed.

(a)        Tax Rate. – Anexcise tax is imposed on the disposal of municipal solid waste and constructionand demolition debris in any landfill permitted pursuant to Article 9 ofChapter 130A of the General Statutes at a rate of two dollars ($2.00) per tonof waste. An excise tax is imposed on the transfer of municipal solid waste andconstruction and demolition debris to a transfer station permitted pursuant toArticle 9 of Chapter 130A of the General Statutes for disposal outside the Stateat a rate of two dollars ($2.00) per ton of waste.

(b)        Tax Liability. – Theexcise tax imposed by this section is due on municipal solid waste andconstruction and demolition debris received from third parties and on municipalsolid waste and construction and demolition debris disposed of by the owner oroperator. The tax is payable by the owner or operator of each landfill andtransfer station permitted under Article 9 of Chapter 130A of the GeneralStatutes. (2007‑550,s. 14(a).)