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N.C. Department of Environment and Natural Resources

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Waste Management - DWM - SW - Tax Certification for Recycling & Resource Recovery Rules

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NC SOLID WASTE MANAGEMENT RULE 15A NCAC 13B SECTION .1500 - STANDARDS FOR SPECIAL TAX TREATMENT OF RECYCLING AND RESOURCE RECOVERY EQUIPMENT AND FACILITIES

Rules .1501 - .1514 of Title 15A Subchapter 13B of the North Carolina Administrative Code (T15A.13B .1501- .1514); have been transferred and recodified from Rules .0501 - .0514 of Title 10 Subchapter 10C of the North Carolina Administrative Code (T10.10C .0501 - .0514), effective June 27, 1991.

 

.1501 RESOURCE RECOVERING FACILITIES

(a) A resource recovering facility is a building, or buildings, or parts thereof, and includes any equipment exclusively and integrally used therein for obtaining material or energy resources from solid waste. The facility also includes land occupied by the buildings and equipment.

(b) Facilities used to collect, sort, or otherwise prepare solid waste for reuse or recycling are resource recovering facilities.

(c) Incidental or supportive facilities and equipment as defined in .1506(a) of this Section do not qualify for special tax treatment as resource recovering facilities.

History Note: Statutory Authority G.S. 130A-294(a)(3); Eff. June 2, 1976; Readopted Eff. December 5, 1977; Amended Eff. December 6, 1991.

 

.1502 RESOURCE RECOVERING EQUIPMENT

Resource recovering equipment is equipment exclusively and integrally used in the actual process of recovering material or energy resources from solid waste. To qualify, the equipment need not be specially designed for the resource recovery process.

History Note: Statutory Authority G.S. 130A-294(a)(3); Eff. June 2, 1976; Readopted Eff. December 5, 1977.

 

.1503 RECYCLING FACILITIES

(a) A recycling facility is a building, or buildings, or parts thereof, and includes any equipment exclusively and integrally used in a process by which recovered resources are transformed into new products in such a manner that the original materials lose their identity. Recovered resources are materials that have been recovered from solid waste. The facility also includes the land occupied by the buildings and equipment.

(b) Incidental or supportive facilities and equipment as defined in .1506(a) of this Section do not qualify for special tax treatment as recycling facilities.

History Note: Statutory Authority G.S. 130A-294(a)(3); Eff. June 2, 1976; Readopted Eff. December 5, 1977; Amended Eff. December 6, 1991.

 

.1504 RECYCLING PROCESS

(a) To constitute recycling, the recovered materials must be so altered in form that the original materials lose their identity and a new product is formed. A physical rather than a chemical change may be all that occurs but a substantial change in the form of the materials must occur.

(b) The recycling process ends when a new product has been created from the recovered materials, even though the complete manufacturing process involving the recycled products has not concluded.

History Note: Statutory Authority G.S. 130A-294(a)(3); Eff. June 2, 1976; Readopted Eff. December 5, 1977.

 

.1505 RECYCLING EQUIPMENT

Recycling equipment is equipment exclusively and integrally used in the actual process by which recovered resources are transformed into new products in such a manner that the original materials lose their identity. The equipment need not be specially designed for the recycling process.

History Note: Statutory Authority G.S. 130A-294(a)(3); Eff. June 2, 1976; Readopted Eff. December 5, 1977.

 

.1506 INCIDENTAL OR SUPPORTIVE FACILITIES AND EQUIPMENT

(a) Incidental or supportive facilities and equipment consist of a building, buildings, or parts thereof, land or equipment, which provide administrative or maintenance services to the resource recovery or recycling process or which provides a comfort or convenience for the employees.

(b) Buildings, land and equipment are used in the actual resource recovering or recycling process if they are an integral part of the process by which:

(1) material or energy resources are obtained from solid waste, or

(2) recovered resources are transformed into new products in such a manner that the original products lose their identity.

(c) Qualifying equipment and facilities must be used in a mechanical or chemical process, in transportation, or in storage.

History Note: Statutory Authority G.S. 130A-294(a)(3); Eff. June 2, 1976; Readopted Eff. December 5, 1977.

 

.1507 OPERATIONAL REQUIREMENTS FOR FACILITIES AND EQUIPMENT

All resource recovering and recycling facilities and equipment shall be in full compliance with the rules on solid waste management in 15A NCAC 13B adopted by the Commission for Health Services.

History Note: Statutory Authority G.S. 130A-294(a)(3); Eff. June 2, 1976; Readopted Eff. December 5, 1977; Amended Eff. September 1, 1990; July 1, 1985.

 

.1508 APPLICATION FOR TAX CERTIFICATION

(a) For the purposes of this Rule, the following definitions shall apply:

(1) "Person" means any individual, partnership, firm, organization, corporation, association, business trust, company, or other legal entity.

(2) "Department" means the Secretary of the Department of Environment, Health and Natural Resources or his authorized representative.

(b) No application for tax certification shall be received from any person unless submitted in triplicate to the Department containing the following information:

(1) general layout of resource recovery or recycling facilities and equipment;

(2) specify and describe facilities and parts thereof to be considered (including therewith acreage involved);

(3) specify and describe equipment exclusively used in resource recovering or recycling processes;

(4) construction schedule if not yet completed, including anticipated date of final completion; and

(5) the individual primarily responsible for management operation and maintenance of the facilities and equipment.

 

(c) The Department reserves the right to request additional information in the event the above does not provide sufficient specificity.

(d) Upon proper receipt of the above information, a representative of the Division of Solid Waste Management shall inspect said facilities and equipment.

(e) Evaluation of such facilities and equipment shall be made in accordance with these rules. Based thereon, the Division of Solid Waste Management shall issue a written decision denying or granting tax certification. Where a request is denied, such decision shall enumerate the reasons therefore.

History Note: Statutory Authority G.S. 130A-294(a)(3); Eff. June 2, 1976; Readopted Eff. December 5, 1977; Amended Eff. December 6, 1991; September 1, 1990.

 

.1509 APPEALS

History Note: Statutory Authority G.S. 130A-294(a)(3); Eff. June 2, 1976; Readopted Eff. December 5, 1977; Repealed Eff. February 1, 1987.

 

.1510 SEVERABILITY

If any provision of these standards or its application to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the standards that can be given effect without the invalid provisions or applications, and to this end the provisions of these standards are declared to be severable.

History Note: Statutory Authority G.S. 130A-294(a)(3); Eff. June 2, 1976; Readopted Eff. December 5, 1977.

 

.1512 FACILITIES FOR REDUCING HAZARDOUS WASTE GENERATED

(a) A facility for the purpose of reducing the volume of hazardous waste generated is a building or buildings, or parts thereof, constructed for the purpose of reducing the amount of hazardous waste generated by an existing industrial facility and includes any equipment exclusively and integrally used therein for reducing the volume of hazardous waste generated by the existing industrial facility. The facility also includes any land necessarily acquired for occupation by the buildings or equipment.

(b) An existing industrial facility is a building or buildings, or parts thereof, which house an industrial process that has been or is capable of commercially feasible operation in the manner for which it was designed before the addition of the facility or equipment for reducing the volume of hazardous waste generated.

(c) Incidental or supportive facilities and equipment as defined in Rule .1506(a) of this Section do not qualify for special tax treatment as equipment or facilities for the purpose of reducing the volume of waste generated.

History Note: Statutory Authority G.S. 130A-294(a)(3); Eff. October 1, 1983; Amended Eff. December 6, 1991; September 1, 1990.

.1513 EQUIPMENT FOR REDUCING HAZARDOUS WASTE GENERATED

(a) Equipment for the purpose of reducing the volume of hazardous waste generated is equipment exclusively and integrally used in the actual process by which the volume of hazardous waste generated by an existing industrial process is reduced. The equipment need not be specially designed for the particular volume reduction process for which it is used.

(b) An existing industrial process is an industrial process that has been or is capable of commercially feasible operation in the manner for which it was designed before the addition of the equipment for reducing the volume of hazardous waste generated.

History Note: Statutory Authority G.S. 130A-294(a)(3); Eff. October 1, 1983.

.1514 APPEALS PROCEDURE

Appeals concerning the interpretation and enforcement of the rules in this Section shall be made in accordance with G.S. 150B.

History Note: Statutory Authority G.S. 130A-294(a)(3); Eff. February 1, 1987; Amended Eff. September 1, 1990.

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