Article 5B.
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.)