§ 106-1025 – Short title.

106-1025. Short title. This Article shall be known as the Primary Forest Product Assessment Act. (1977, c. 573, s. 1; 2011-145, s. 13.25(ii).)

§ 106-1026 – Statement of purpose.

106-1026. Statement of purpose. (a) The purpose of this Article is to create an assessment on primary forest products processed from North Carolina timber to provide a source of funds to finance the forestry operations provided for in Article 83 of this Chapter. (b) All assessments levied under the provisions of this Article shall be […]

§ 106-1027 – Definitions.

106-1027. Definitions. The following words, terms and phrases hereinafter used for the purpose of this Article are defined as follows: (1) "Primary forest product" shall include those products of the tree after it is severed from the stump and cut to its first roundwood product for further conversion. These products include but are not limited […]

§ 106-1028 – Operation of assessment system.

106-1028. Operation of assessment system. (a) The General Assembly hereby levies an assessment on all primary forest products harvested from lands within the State of North Carolina. (b) This assessment shall be at the rates as established in G.S. 106-1030(b) and the proceeds of such assessment shall be deposited in the Forest Development Fund. (1977, […]

§ 106-1029 – Duties.

106-1029. Duties. (a) The Secretary, Department of Revenue, shall: (1) Develop the necessary administrative procedures to collect the assessment; (2) Collect the assessment from the primary forest product processors; (3) Deposit funds collected from the assessment in the Forest Development Fund; (4) Audit the records of processors to determine compliance with the provisions of this […]

§ 106-1030 – Assessment rates.

106-1030. Assessment rates. (a) The assessment rates shall be based on the following standards: (1) For primary forest products customarily measured in board feet, the "International 1/4 Inch Log Rule" or equivalent will be used; (2) For primary forest products customarily measured in cords, the standard cord of 128 cubic feet or equivalent will be […]

§ 106-1031 – Collection of assessment.

106-1031. Collection of assessment. (a) The assessment shall be levied against the processor of the primary forest product. (b) The assessment shall be submitted on a quarterly basis of the State’s fiscal year due and payable the last day of the month following the end of each quarter. (c) The assessment shall be remitted to […]

§ 106-1032 – Enforcement of collection.

106-1032. Enforcement of collection. The Secretary of Revenue shall enforce collection of the primary forest product assessment in accordance with the remedies and procedures contained in Article 9 of Chapter 105 of the General Statutes. (1977, c. 573, s. 8; 2011-145, s. 13.25(ii).)