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North Carolina General Statutes Chapter 105. Taxation § 105-187.15. Definitions

Current as of January 01, 2023 | Updated by Findlaw Staff

The definitions in G.S. 105-164.3 apply to this Article, except that the term “sale” does not include lease or rental, and the following definitions apply to this Article:

(1) Scrap tire.--A tire that is no longer suitable for its original, intended purpose because of wear, damage, or defect.

(2) Tire.--A continuous solid or pneumatic rubber covering encircling a wheel.

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Cite this article: FindLaw.com - North Carolina General Statutes Chapter 105. Taxation § 105-187.15. Definitions - last updated January 01, 2023 | https://codes.findlaw.com/nc/chapter-105-taxation/nc-gen-st-sect-105-187-15/

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