The Scrap Tire Disposal Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina scrap tire disposal tax laws. This bulletin does not cover all interpretations and applications of the scrap tire disposal tax laws. The Scrap Tire Disposal Tax Bulletin is based on the laws in effect as of January 1, 2022 and supersedes any Scrap Tire Disposal Tax Bulletins published prior to January 1, 2022. (Legislative changes effective after January 1, 2022 are not incorporated.)