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N.C. Department of Environment and Natural Resources

NC Department of Environment and Natural Resources
Waste Management - Tax Certification FAQs

Waste Management

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Tax Certification Program FAQ's and Examples

 

Frequently Asked Questions (FAQ's)

  1. When will the applicant receive the approved Tax Certification?
  2. Does previously certified property need to be listed on a new application?
  3. What if there is a dispute between the company and the County?
  4. Does Used Industrial Oil qualify?
  5. What about hazardous waste?


1. When will the applicant receive the approved Tax Certification?

Unfortunately, there is no straight forward answer to this question. The process may take several weeks to several months. There are many factors involved including completeness of the application, the work-load of the Waste Management Specialist, and their supervisor and if all information needed is readily available during the inspection. It is a long process and there is no guarantee that the certification will meet the yearly deadlines set by counties. To meet deadlines set by the county, applications should be sent as early as possible.

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2. Does previously certified property need to be listed on a new application?

No. The life of the Tax Certification is valid as long as it is owned by the applicant and continues to meet all the requirements of the statutes and rules. Therefore, if there is a change of ownership, the property must be re-applied for appropriately.

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3. What if there is a dispute between the company and the County?

It is beyond the authority of our agency to be directly involved in any continuing dispute that might arise between the company and the County other than to assert our position relative to the standards.

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4. Does Used Industrial Oil qualify?

Conceivably, the storage tanks, feed system, boilers could qualify (analogous to wood waste fired boilers), if they are exclusively used for used oil. If they are mixing waste oil in with virgin materials then only the feed system (for the waste oil) may qualify. Incinerators do not qualify but any special equipment dedicated to energy recovery may qualify.

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5. What about hazardous waste?

Hazardous waste recycling or reduction should be referred to the Hazardous Waste Section. The Hazardous Waste Section has the expertise and authority to certify hazardous waste reduction.

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Examples

1. A paper recovery business owns large containers where paper is placed for recycling. The business operates a truck that picks up the paper and delivers it to its facility, where a baler, a forklift truck, other large containers, and a second truck are used to prepare and ship the paper to paper mills for recycling.
All of the containers, the forklift truck, the other two trucks and the baler qualify for special tax treatment. The operations area of the facility also qualifies. The rest rooms and office areas of the facility do not qualify.

2. A retail store designates an area in its building for baling paper and cardboard for recycling. A forklift is used to transport the paper and cardboard to a loading dock.
If used for no other purpose, the area of the store used for the baling and the baler would qualify for special tax treatment.
The loading dock and the forklift would only qualify if they were not used for any other purpose.

3. A paper mill produces new newspaper from old newspaper. It shreds the old newspaper, makes a pulp, rolls and dries the pulp, and cuts sheets.
The area of the mill where production takes place, plus the equipment used for these processes, would qualify for special tax treatment, provided the same equipment is not also used to manufacture product from non-recycled (virgin) materials.

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