§ 105-187.15. Definitions.
Article5B.
Scrap Tire Disposal Tax.
§ 105‑187.15. Definitions.
The definitions in G.S. 105‑164.3apply to this Article, except that the term "sale" does not includelease or rental, and the following definitions apply to this Article:
(1) Scrap tire. A tirethat is no longer suitable for its original, intended purpose because of wear,damage, or defect.
(2) Tire. A continuoussolid or pneumatic rubber covering encircling a wheel. (1991,c. 221, s. 1.)