North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 10. PROPERTY TAX |
17 NCAC 10 .0403. DEFINITIONS
-
In construing the provisions of G.S. 105‑275(8)c and this Section, the following definitions and interpretations shall apply:
(1) "Used Exclusively" means used only or solely, to the exclusion of all other uses.
(2) "Cotton Dust" means dust present in the air during the handling or processing of cotton, which may contain a mixture of many substances including ground up plant matter, fiber, bacteria, fungi, soil, pesticides, non‑cotton plant matter and other contaminants which may have accumulated with the cotton during the growing, harvesting and subsequent processing or storage periods. Any dust present during the handling and processing of cotton through the weaving or knitting of fabrics is considered cotton dust.
(3) "Textile Plant."
(a) "Textile Plant" means a factory or other industrial or manufacturing workplace where cotton or cotton‑blend fibers or yarns are manufactured or processed, up to and including the weaving or knitting of fabrics.
(b) "Textile Plant" does not mean a factory or other industrial or manufacturing workplace where woven or knitted cloth or fabric is handled or processed. For example, a factory where garments are manufactured is not a "textile plant."
History Note: Filed as a Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984;
Authority G.S. 105‑275(8)c;
Eff. March 1, 1984;
Amended Eff. July 1, 1993.