North Carolina § 105-187 - 31. (See note for repeal of Article) Tax imposed.

§ 105-187. 31. (See note for repeal of Article) Tax imposed.

A privilege tax is imposed on a dry-cleaning solvent retailer at a flat rate for each gallon of dry-cleaning solvent sold by the retailer to a dry-cleaning facility. An excise tax is imposed on dry-cleaning solvent purchased for storage, use, or consumption by a dry-cleaning facility in this State. The rate of the privilege tax and the excise tax is ten dollars ($10.00) for each gallon of halogenated hydrocarbon-based dry-cleaning solvent and one dollar and thirty-five cents ($1.35) for each gallon of hydrocarbon-based dry-cleaning solvent. These taxes are in addition to all other taxes. History (1997-392, s. 4; 2000-19, s. 1.2; 2001-265, s. 1; 2007-530, s. 13; 2009-483, ss. 5, 6; 2017-204, s. 2.9(g).) Article has a Delayed Repeal Date. - For delayed repeal of this Article, see G.S. 105-187.35 . Editor's note. - Session Laws 2007-530, s. 14, provides: "If the Environmental Management Commission adopts rules establishing a risk-based approach applicable to the assessment, prioritization, and remediation of dry-cleaning solvent contamination, the original notice of text for which was published at 21 N.C. Reg. 1818 (April 16, 2007); the Rules Review Commission approves these rules, including any changes incorporated as a result of public comments or Rules Review Commission requirements; and the Rules Review Commission receives 10 or more letters of objection to these rules in accordance with G.S. 150B-21.3 (b2), the Environmental Management Commission, notwithstanding the requirements of G.S. 150B-21.1 and G.S. 150B-21.3 , may adopt these rules as temporary rules in accordance with the temporary rule-making procedures set out in Chapter 150B of the General Statutes." Session Laws 2009-483, s. 5, amended Session Laws 1997-392, s. 8, deleting the repeal date for Session Laws 1997-392, s. 4, which enacted Article 5D (G.S. 105-187.30 through 105-187.34). Therefore, this section is not repealed effective January 1, 2010. Now see G.S 105-187.35 for sunset provision. Session Laws 2009-483, s. 6, amended Session Laws 2000-19, s. 23, making the amendment to this section by Session Laws 2000-19 effective October 1, 2001, and deleting the January 1, 2010, expiration date for the amendment. Effect of Amendments. - Session Laws 2000-19, s. 1.2, as amended by Session Laws 2001-265, s. 1, and as amended by Session Laws 2009-483, s. 6, effective October 1, 2001, in the third sentence, substituted "ten dollars ($10.00)" for "five dollars and eighty-five cents ($5.85)" and "one dollar and thirty-five cents ($1.35)" for "eighty cents (80 › )." Session Laws 2007-530, s.13, effective August 31, 2007, substituted "gallon of halogenated hydrocarbon-based dry-cleaning solvent and one dollar and thirty-five cents ($1.35) for each gallon of hydrocarbon-based dry-cleaning solvent" for "gallon of dry-cleaning solvent that is chlorine based and one dollar and thirty-five cents ($1.35) for each gallon of dry-cleaning solvent that is hydrocarbon based." Session Laws 2017-204, s. 2.9(g), effective August 11, 2017, deleted "outside the State" preceding "for storage" in the second sentence. Legal Periodicals. - For 1997 legislative survey, see 20 Campbell L. Rev. 443.