N.C. Gen. Stat. § 105-187.63

Current through Session Law 2024-56

Section 105-187.63 - Use of tax proceeds

From the taxes received pursuant to this Article, the Secretary may retain the costs of collection, not to exceed two hundred twenty-five thousand dollars ($225,000) a year, as reimbursement to the Department. The Secretary must credit or distribute taxes received pursuant to this Article, less the cost of collection, on a quarterly basis as follows:

(1) Fifty percent (50%) to the Inactive Hazardous Sites Cleanup Fund established by G.S. 130A-310.11.

(2) Thirty-seven and one-half percent (37.5%) to cities and counties in the State on a per capita basis, using the most recent annual estimate of population certified by the State Budget Officer. One-half of this amount must be distributed to cities, and one-half of this amount must be distributed to counties. For purposes of this distribution, the population of a county does not include the population of a city located in the county.

A city or county is excluded from the distribution under this subdivision if it does not provide solid waste management programs and services and is not responsible by contract for payment for these programs and services. The Department of Environmental Quality must provide the Secretary with a list of the cities and counties that are excluded under this subdivision. The list must be provided by May 15 of each year and applies to distributions made in the fiscal year that begins on July 1 of that year.

Funds distributed under this subdivision must be used by a city or county solely for solid waste management programs and services.

(3) Twelve and one-half percent (12.5%) to the General Fund.

N.C. Gen. Stat. § 105-187.63

Amended by 2015 N.C. Sess. Laws 241,s. 14.30-u, eff. 7/1/2015.

Amended by 2013 N.C. Sess. Laws 360,s. 14.18-a, eff. 7/1/2013.

Amended by 2009 N.C. Sess. Laws 484,s. 4, eff. 8/26/2009.

Amended by 2008 N.C. Sess. Laws 207,s. 2, eff. 8/9/2008.

Amended by 2007 N.C. Sess. Laws 543,s. 2, eff. 7/1/2008.

Added by 2007 N.C. Sess. Laws 550,s. 14.(a), eff. 7/1/2008.