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N.C. Gen. Stat. § 105-164.44E

(Repealed effective July 1, 2030) Transfer to the Dry-Cleaning Solvent Cleanup Fund

Known as the North Carolina Sales and Use Tax Act

The act spans §§ 105–105 (84 sections).

2000-19, s. 1.1; 2009-483, ss. 6, 8; 2019-237, s. 6(b).

(a) Transfer. - At the end of each quarter, the Secretary must transfer to the Dry-Cleaning Solvent Cleanup Fund established under G.S. 143-215.104C an amount equal to fifteen percent (15%) of the net State sales and use taxes collected under G.S. 105-164.4(a)(4) during the previous fiscal year, as determined by the Secretary based on available data.

(b) Sunset. - This section is repealed effective July 1, 2030.

Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.