North Carolina Administrative Code Title 17 — Revenue
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."
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In this chapter (34 sections)
- 17-10-0101 · Location
- 17-10-0102 · General Purposes
- 17-10-0103 · Divisional Organization
- 17-10-0201 · Certification Of County Assessors
- 17-10-0202 · Authority To Prescribe Forms
- 17-10-0203 · Furnishing Information
- 17-10-0204 · Grants To Counties And Cities To Offset Hurricane Losses
- 17-10-0301 · Introduction
- 17-10-0302 · Purpose
- 17-10-0303 · Definitions
- 17-10-0304 · Scope
- 17-10-0305 · Procedure For Claiming Exclusion
- 17-10-0306 · Valuation Of Excluded Property
- 17-10-0307 · Inspection Of Property By Tax Supervisor
- 17-10-0308 · Inquiries
- 17-10-0401 · Introduction
- 17-10-0402 · Purpose
- 17-10-0403 · Definitions
- 17-10-0404 · Scope
- 17-10-0405 · Procedure For Claiming Exclusion
- 17-10-0406 · Valuation Of Excluded Property
- 17-10-0407 · Authority Of Tax Supervisor
- 17-10-0408 · Inquiries
- 17-10-0501 · Introduction
- 17-10-0502 · Purpose
- 17-10-0503 · Coverage
- 17-10-0504 · Certification Requirements For County Assessors
- 17-10-0505 · Continuing Education Requirements For County Assessors
- 17-10-0506 · Certification Requirements For County Appraisers
- 17-10-0507 · Continuing Education Requirements For County Appraisers
- 17-10-0508 · Certification Requirements For Private Firm Appraisers
- 17-10-0509 · Application For Examination
- 17-10-0510 · Application For Certification And Continuing Education…
- 17-10-0511 · Inquiries