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North Carolina · Through S.L. 2026-30

N.C. Gen. Stat. § 105-164.44E: (Repealed effective July 1, 2030) Transfer to the Dry-Cleaning Solvent Cleanup Fund.

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Where this section sits in the code
  1. Article 5. Sales and Use Tax.
  2. Part 8. Administration and Enforcement.

(a) Transfer. - At the end of each quarter, the Secretary must transfer to the Dry-Cleaning Solvent Cleanup Fund established under G.S. 143-215.104C an amount equal to fifteen percent (15%) of the net State sales and use taxes collected under G.S. 105-164.4(a)(4) during the previous fiscal year, as determined by the Secretary based on available data.

(b) Sunset. - This section is repealed effective July 1, 2030. (2000-19, s. 1.1; 2009-483, ss. 6, 8; 2019-237, s. 6(b).)

Collected 2026-08-27T18:15:52Z. Source file · JSON

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