106-245.30 Legislative findings; purpose of Article. The General Assembly finds and declares that eggs are important to the prosperity of this State and are a major source of income to a large segment of the State’s population. Additional research, education, publicity, advertising and other means of promoting the sale and use of eggs are required […]
106-245.31. Definitions. As used in this Article: (1) "Board" means the North Carolina Board of Agriculture. (2) "Commissioner" means the Commissioner of Agriculture. (3) "Department" means the North Carolina Department of Agriculture and Consumer Services. (1987, c. 815, s. 1; 1997-261, s. 43.)
106-245.32. Levy of tax; rules. An excise tax is levied on eggs and processed eggs sold for use in this State. The tax on eggs is five cents (5 ) for each case of 30 dozen eggs. The tax on processed eggs is eleven cents (11 ) for each 100 pounds of processed eggs sold […]
106-245.33. Report and payment of tax by handler; definition and functions of handler. (a) The tax imposed by this Article is payable monthly to the Department by the handler of eggs or processed eggs. The tax is due when a report is required to be filed. A handler shall file a report with the Department […]
106-245.34. Exemptions. Eggs sold by a handler who sells less than 500 cases a year are exempt from the tax levied under this Article. Processed eggs sold by a handler who sells less than 1,000 pounds of processed eggs a year are exempt from the tax levied under this Article. The Board shall establish a […]
106-245.34A. Additional exemption. The tax provided for herein shall not be levied upon any eggs which are assessed under the Agricultural Marketing Agreement Act of 1937 (7 USC 601 et seq.). (1987, c. 815, s. 2.)
106-245.35. Records to be kept by handler. The handler shall keep a complete record of the eggs or processed eggs handled by him for a period of not less than two years from the time the eggs or processed eggs were handled. These records shall be open for inspection by the Commissioner or his duly […]
106-245.36. Interest on tax; collection of delinquent tax. The tax imposed under the provisions of this Article and unpaid on the date on which the tax was due and payable shall bear interest at the rate determined in accordance with G.S. 105-241.21 from and after such due date until paid. If any person defaults in […]
106-245.37. North Carolina Egg Fund. All moneys levied and collected under the provisions of this Article shall be deposited with the State Treasurer to a fund to be known as the "North Carolina Egg Fund". All moneys credited to the "North Carolina Egg Fund" are hereby appropriated to the North Carolina Egg Association, a North […]
106-245.38. Violations. (a) It shall be a Class 1 misdemeanor for any handler knowingly to report falsely to the Department the quantity of eggs or processed eggs handled by him during any period, to falsify the records of the eggs or processed eggs handled by him, to fail to keep a complete record of the […]
106-245.39. Effect on Article 50 of Chapter 106. After October 1, 1987 no egg assessment shall be collected under Article 50 of Chapter 106 of the General Statutes. (1987, c. 815, s. 3.)
