North Carolina § 105-187 - 24. Use of tax proceeds.

§ 105-187. 24. Use of tax proceeds.

The Secretary shall distribute the taxes collected under this Article, less the Department of Revenue's allowance for administrative expenses, in accordance with this section. The Secretary may retain the Department's cost of collection, not to exceed four hundred twenty-five thousand dollars ($425,000) a year, as reimbursement to the Department. Each quarter, the Secretary shall credit twenty-eight percent (28%) of the net tax proceeds to the General Fund. The Secretary shall distribute the remaining seventy-two percent (72%) 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. The Department shall not distribute the tax proceeds to a county when notified not to do so by the Department of Environmental Quality under G.S. 130A-309.87 . If a county is not entitled to a distribution, the proceeds allocated for that county will be credited to the White Goods Management Account. A county may use funds distributed to it under this section only as provided in G.S. 130A-309.82 . A county that receives funds under this section and that has an interlocal agreement with another unit of local government under which the other unit provides for the disposal of solid waste for the county must transfer the amount received under this section to that other unit. A unit to which funds are transferred is subject to the same restrictions on use of the funds as the county. History (1993, c. 471, s. 3; 1993 (Reg. Sess., 1994), c. 769, s. 15.1(b); 1998-24, ss. 2, 7; 2000-109, s. 9(a); 2004-203, s. 5(i); 2007-323, s. 24.1; 2013-360, s. 14.17(a); 2015-241, s. 14.30(u).) Editor's Note. - Session Laws 1993 (Reg. Sess., 1994), c. 769, s. 15.1(a), effective July 1, 1994, repealed Session Laws 1993, c. 471, s. 10, which would have amended this section effective January 1, 1995. Session Laws 1993, c. 471, s. 11, as amended by Session Laws 1993 (Reg. Sess., 1994), c. 769, s. 15.1(b), and further amended by Session Laws 1998-24, s. 7, made this section effective January 1, 1994 and provided that it would expire July 1, 2001. Session Laws 2000-109, s. 9(a), effective July 13, 2000, deleted the expiration date. Session Laws 2015-241, s. 1.1, provides: "This act shall be known as 'The Current Operations and Capital Improvements Appropriations Act of 2015.'" Session Laws 2015-241, s. 33.6, is a severability clause. Effect of Amendments. - Session Laws 2004-203, s. 5(i), effective August 17, 2004, substituted "State Budget Officer" for "State Planning Officer" in the second sentence of the second paragraph. Session Laws 2007-323, s. 24.1, 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 first paragraph. Session Laws 2013-360, s. 14.17(a), effective August 1, 2013, substituted "twenty-eight percent (28%) of the net tax proceeds to the General Fund" for "eight percent (8%) of the net tax proceeds to the Solid Waste Management Trust Fund and shall credit twenty percent (20%) of the net tax proceeds to the White Goods Management Account" in the first sentence of the second paragraph. Session Laws 2015-241, s. 14.30(u), effective July 1, 2015, substituted "Department of Environmental Quality" for "Department of Environment and Natural Resources" in the third sentence in the second paragraph. §§ 105-187.25 through 105-187.29: Reserved for future codification purposes.