{"data":{"id":"us-nc/n.c.-gen.-stat.-106-1030","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 106-1030","heading":"Assessment rates.","body":"(a)\tThe assessment rates shall be based on the following standards:\n(1)\tFor primary forest products customarily measured in board feet, the \"International 1/4 Inch Log Rule\" or equivalent will be used;\n(2)\tFor primary forest products customarily measured in cords, the standard cord of 128 cubic feet or equivalent will be used;\n(3)\tFor any other type of forest product separated from the soil, the Commissioner of Agriculture shall determine a fair unit assessment rate, based on the cubic foot volume of one thousand foot board measure, International 1/4 Inch Log Rule or one standard cord, 128 cubic feet.\n(b)\tThe assessment levied on primary forest products shall be at the following rates:\n(1)\tFifty cents (50¢) per thousand board feet for softwood sawtimber, veneer logs and bolts, and all other softwood products normally measured in board feet;\n(2)\tForty cents (40¢) per thousand board feet for hardwood and bald cypress sawtimber, veneer, and all other hardwood and bald cypress products normally measured in board feet;\n(3)\tTwenty cents (20¢) per cord for softwood pulpwood and other softwood products normally measured in cords;\n(4)\tTwelve cents (12¢) per cord for hardwood pulpwood and other hardwood and bald cypress products normally measured in cords;\n(5)\tAll material harvested within North Carolina for shipment outside the State for primary processing will be assessed at a percentage of the invoice value. This percentage will be established to yield rates equal to those if the material were processed within the State. (1977, c. 573, s. 6; c. 771, s. 4; 1989, c. 727, s. 218(77); 1989 (Reg. Sess., 1990), c. 1004, s. 19(b); 1997-443, s. 11A.119(a); 2011-145, s. 13.25(ii), (jj).)","path":["Chapter 106. Agriculture.","Article 84. Primary Forest Product Assessment Act."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_106/GS_106-1030.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:16:07Z","sha256":"91131652c11d3781045bd0710cb2525cf4172f28b0e368622c26811348f732db","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-106-1029","next":"us-nc/n.c.-gen.-stat.-106-1031"},"notice":"GroundRules: Original legal text. Not legal advice."}