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Oyster Shell Recycling Donation Forms |
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| Oyster Shell Recycling Donation Forms for Tax Credit Purposes To claim a tax credit, a receipt is required for proof of donation. General Statute 105-130.48: A taxpayer who donates oyster shells to the Division of Marine Fisheries (DMF) is eligible for a state tax credit. The amount of the tax credit is equal to one dollar ($1.00) per bushel of oyster shells donated. This act, passed in the summer of 2006, went into effect for the 2006 tax year and will remain in effect until tax year 2011. The Division has worked with the N.C. Department of Revenue to establish guidelines for providing receipts for donated shells. To support the credit, the taxpayer must file, with his or her tax return, a certification issued by the Department of Environment and Natural Resources’ Division of Marine Fisheries stating the number of bushels donated by the taxpayer. To obtain a receipt you must complete one of the application forms below and mail it the Oyster Shell Recycling Program before January 31st of the following year the donation was received. NC Oyster Shell Recycling Program, P.O. Box 769, Morehead City, NC 28557. Any questions may be addressed to the NC Oyster Shell Recycling Program at the address above or by calling 1-800-682-2632. To obtain proof of donation you can either drop your shells off at a participating landfill, DMF office, or if your establishment will be participating in the recycling program on a regular basis, then detail arrangements may be worked out with the Recycling Coordinator before hand. Click on this link for the application form for shells donated at a participating landfill listed below. You must obtain a weight ticket from the scale house for proof of donation. |
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| Click on this link for the application form for shells donated at a Division of Marine Fisheries office listed below. Donation must be witnessed and form signed by a DMF contact person before dumping of the shells. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| Click on this link for the application form for shells donated on a regular basis where detailed arrangements have been made through the Oyster Shell Recycling Coordinator. This form is for businesses working with DMF staff or Oyster Shell Recycling program volunteers. |
Back to Oyster Shell Recycling page one |
For more information contact: Sabrina Varnam North Carolina Oyster Shell Recycling Program P.O. Box 769 Morehead City, NC 28557 1-800-682-2632 or (252) 726-7021 [email protected] |
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| NC Division of Marine Fisheries-3441 Arendell Street-Morehead City, NC 28557-(252) 726-7021 or 1-800-682-2632 |