{"data":{"id":"us-nc/n.c.-gen.-stat.-105-187.61","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-187.61","heading":"Tax imposed.","body":"(a)\tTax Rate. - An excise tax is imposed on the disposal of municipal solid waste and construction and demolition debris in any landfill permitted pursuant to Article 9 of Chapter 130A of the General Statutes at a rate of two dollars ($2.00) per ton of waste. An excise tax is imposed on the transfer of municipal solid waste and construction and demolition debris to a transfer station permitted pursuant to Article 9 of Chapter 130A of the General Statutes for disposal outside the State at a rate of two dollars ($2.00) per ton of waste.\n(b)\tTax Liability. - The excise tax imposed by this section is due on municipal solid waste and construction and demolition debris received from third parties and on municipal solid waste and construction and demolition debris disposed of by the owner or operator. The tax is payable by the owner or operator of each landfill and transfer station permitted under Article 9 of Chapter 130A of the General Statutes. (2007-550, s. 14(a).)","path":["","Article 5G. Solid Waste Disposal Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.61.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"f7094871c405fdad47d58ea457eeb8a2e8c040995631f598c34ebbf6a759d221","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-187.60","next":"us-nc/n.c.-gen.-stat.-105-187.62"},"notice":"GroundRules: Original legal text. Not legal advice."}