GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 1999 



1 (b) Definitions. — The following definitions apply in this 



2 section; 



3 ( 1 ) Hazardous solvent. -- A solvent any portion of 



4 which consists of a chlorine-based solvent, a 



5 hydrocarbon-based solvent, a hazardous substance as 



6 defined in the Comprehensive Environmnetal 



7 Response, Compensation, and Liability Act of 1980, 



8 Pub. L. 96-510, 94 Stat. 2767, 42 U.S.C. 9601 et. 



9 seq., as amended, and the Superfund Amendments and 



10 Reauthorization Act of 1986, Pub. L. 99-499, 100 



11 Stat. 1613, as amended, or any subst-auce de^iermiued 



12 by the Administrator of the Environmental 



13 Protection Agency or the Director of the National 



14 Institute of Occupational Safety and Health to 



15 possess either carcinogenic potential to humans or 



16 bioaccumulative properties. 



17 ( 2 ) Qualified dry-cleaning or wet-cleaning equipment. 



18 -- Equipment that is designed primarily to dry- 



19 clean or wet-clean clothing and other fabric and 



20 that does not use any hazardous solvent as the 



21 process solvent. " 



22 Section 2. This act is effective for taxable years 



23 beginning on or after January 1, 2001 



Pfl"f" ^ ERCOO-LC/SGZ-013.01 (4.25 



