Scrap Tire Disposal Tax.
§ 105-187.15. Definitions.
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. (1991, c. 221, s. 1.)