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North Carolina · Through S.L. 2026-30

N.C. Gen. Stat. § 105-187.15: Definitions.

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Where this section sits in the code
  1. Article 5B. Scrap Tire Disposal Tax.

The definitions in G.S. 105-164.3 apply to this Article, except that the term "sale" does not include lease or rental, and the following definitions apply to this Article:

(1) Scrap tire. - A tire that is no longer suitable for its original, intended purpose because of wear, damage, or defect.

(2) Tire. - A continuous solid or pneumatic rubber covering encircling a wheel. (1991, c. 221, s. 1.)

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

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