105-187.30. (See note for repeal of Article) Definitions.
The definitions in G.S. 105-164.3 apply to this Article, and the following definitions apply to this Article:
(1) Dry-cleaning facility. - Defined in G.S. 143-215.104B.
(2) Dry-cleaning solvent. - Defined in G.S. 143-215.104B. (1997-392, s. 4; 2009-483, s. 5.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 5D - Dry-Cleaning Solvent Tax.
§ 105-187.30 - (See note for repeal of Article) Definitions.
§ 105-187.31 - (See note for repeal of Article) Tax imposed.
§ 105-187.32 - (See note for repeal of Article) Administration.
§ 105-187.33 - (See note for repeal of Article) Exemptions and refunds.
§ 105-187.34 - (See note for repeal of Article) Use of tax proceeds.