R.J. Reynolds Tobacco Co. v. North Carolina Department of Environment & Natural Resources

MARTIN, Judge.

On 16 April 1998, petitioner, R.J. Reynolds Tobacco Company (“Reynolds”) applied to respondent, North Carolina Department of Environment and Natural Resources (“DENR”) for tax certification of certain newly installed equipment as solid waste recycling or resource recovery equipment, pursuant to G.S. §§ 105-275(8)(b), 105-122(b), 105-130.5, and 105-130.10. By letter dated 4 September 1998, DENR denied Reynolds’ tax certification application, based upon its assertion that the materials processed by the equipment were not waste materials. Reynolds petitioned for a contested case…