15A NCAC 13B .1506 INCIDENTAL OR SUPPORTIVE FACILITIES AND EQUIPMENT
(a) Incidental or supportive facilities and equipment consist of a building, buildings, or parts thereof, land or equipment, which provide administrative or maintenance services to the resource recovery or recycling process or which provides a comfort or convenience for the employees.
(b) Buildings, land and equipment are used in the actual resource recovering or recycling process if they are an integral part of the process by which:
(1) material or energy resources are obtained from solid waste, or
(2) recovered resources are transformed into new products in such a manner that the original products lose their identity.
(c) Qualifying equipment and facilities must be used in a mechanical or chemical process, in transportation, or in storage.
History Note: Authority G.S. 130A‑294(a)(3);
Eff. June 2, 1976;
Readopted Eff. December 5, 1977.