North Carolina § 105-187 - 19. Use of tax proceeds.

§ 105-187. 19. Use of tax proceeds.

The Secretary shall distribute the taxes collected under this Article, less the allowance to the Department of Revenue for administrative expenses, in accordance with this section. The Secretary may retain the cost of collection by the Department, not to exceed four hundred twenty-five thousand dollars ($425,000) a year, as reimbursement to the Department. Each quarter, the Secretary shall credit thirty percent (30%) of the net tax proceeds to the General Fund. The Secretary shall distribute the remaining seventy percent (70%) of the net tax proceeds among the counties on a per capita basis according to the most recent annual population estimates certified to the Secretary by the State Budget Officer. A county may use funds distributed to it under this section only as provided in G.S. 130A-309.54. A county that receives funds under this section and that has an agreement with another unit of local government under which the other unit of local government provides for the disposal of solid waste for the county shall transfer the amount received under this section to the other unit of local government. A unit of local government to which funds are transferred is subject to the same restrictions on use of the funds as the county. History (1991, c. 221, s. 1; 1993, c. 485, s. 13; c. 548, ss. 2, 8; 1997-209, ss. 1, 3; 2004-203, s. 5(h); 2007-153, s. 1; 2007-323, s. 24.2; 2009-451, s. 13.3B(a); 2013-360, s. 14.16(a).) Editor's Note. - Session Laws 2007-323, s. 1.2, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2007'." Session Laws 2007-323, s. 32.5 is a severability clause. Session Laws 2009-451, s. 1.2, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2009'." Session Laws 2009-451, s. 28.5 is a severability clause. Effect of Amendments. - Session Laws 2004-203, s. 5(h), effective August 17, 2004, substituted "State Budget Officer" for "State Planning Officer" in subsection (b). Session Laws 2007-153, s. 1, effective July 1, 2007, in subsection (b), in the first sentence, substituted "eight percent (8%)" for "five percent (5%)" and substituted "twenty-two percent (22%)" for "twenty-seven percent (27%)," and substituted "seventy percent (70%)" for "sixty eight percent (68%)" in the second sentence. Session Laws 2007-323, s. 24.2, effective July 1, 2007, substituted "four hundred twenty-five thousand dollars ($425,000)" for "two hundred twenty five thousand dollars ($225,000)" near the end of the second sentence in subsection (a). Session Laws 2009-451, s. 13.3B(a), effective July 1, 2009, substituted "Fund, seventeen percent (17%) of the net tax proceeds to the Scrap Tire Disposal Account, two and one-half percent (2.5%) of the net tax proceeds to the Inactive Hazardous Sites Cleanup Fund, and two and one-half percent (2.5%) of the net tax proceeds to the Bernard Allen Memorial Emergency Drinking Water Fund" for "Fund and shall credit twenty-two percent (22%) of the net tax proceeds to the Scrap Tire Disposal Account" at the end of the first sentence of subsection (b). Session Laws 2013-360, s. 14.16(a), effective July 1, 2013, rewrote the first sentence in subsection (b), which formerly read "Each quarter, the Secretary shall credit eight percent (8%) of the next tax proceeds to the Solid Waste Management Trust Fund, seventeen percent (17%) of the net tax proceeds to the Scrap Tire Disposal Account, two and one-half percent (2.5%) of the net tax proceeds to the Inactive Hazardous Sites Cleanup Fund, and two and one-half percent (2.5%) of the net tax proceeds to the Bernard Allen Memorial Emergency Drinking Water Fund."