§ 105-187.62. Administration. - North Carolina Statutes

§ 105‑187.62. Administration.

(a)        Collection. – Theowner or operator of each landfill and transfer station permitted pursuant toArticle 9 of Chapter 130A of the General Statutes must maintain scales designedto determine waste tonnage that are approved by the Department of Agricultureand Consumer Services. Each owner or operator must record waste tonnagedisposed of in a landfill or transferred to a station for disposal outside theState 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 tothe charges made to a third party for disposal of municipal solid waste orconstruction and demolition debris.

(b)        Payment. – The taximposed by this Article is payable when a return is due. A return and paymentare due on a quarterly basis. A quarterly return covers a calendar quarter andis 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 froma customer and the account of that customer is found to be worthless andcharged off for income tax purposes, the owner or operator may recover the taxpaid on the tonnage it received but for which it was never compensated. The taxshall be recovered by reducing the overall tonnage on which the owner oroperator pays tax in a calendar quarter by the tonnage for which it was nevercompensated from the worthless account. A local government that has paid tax onan account that is subsequently found to be worthless shall recover the taxpaid in the same manner, if it meets all the conditions for recovery that wouldapply if the local government were subject to income tax. If the owner oroperator 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.)