44-1641. Definitions
In this article, unless the context otherwise requires:
1. " Business records" means records of any purchase, trade, barter or other transaction that involves the receipt of scrap metals and that is made in the ordinary course of business at or near the time of the purchase, trade, barter or transaction including receipts, books or similar records as prescribed by section 44-1642, but does not include correspondence, tax returns or financial statements.
2. " Department" means the department of public safety.
3. " Ferrous metals" means those metals that will attract a magnet.
4. " Industrial account" means a person or business entity that files or is required to file monthly returns for that person's or entity's transaction privilege tax licenses or a governmental entity that sells scrap metal to a scrap metal dealer.
5. " Scrap metal dealers" means each person or business entity including all employees of the person or business entity, except automotive recyclers as defined and licensed pursuant to title 28, chapter 10, and whose primary business is the dismantling, selling or disposing of parts or accessories of motor vehicles engaged in the business of purchasing, trading, bartering or otherwise receiving secondhand or castoff material of any kind which is commonly known as scrap metal.
6. " Scrap metals" includes insulated and uninsulated metallic cables.
Section: Previous 44-1626 44-1627 44-1628 44-1629 44-1630 44-1631 44-1632 44-1641 44-1641.01 44-1641.02 44-1641.03 44-1641.04 44-1641.05 44-1642 44-1642.01 NextLast modified: October 13, 2016