8 CAR § 64-609. Auto repair shops

If an auto repair shop removes a used tire from the rim and replaces it with a new or used tire, the auto repair shop shall: (1) Be registered with the Department of Finance and Administration as a collector of rim removal fees; (2) Collect the fees from the purchaser even if the purchaser elects to keep the unused or used tire removed from the rim; (3) Pay on a monthly basis the rim removal fees that are collected each month to the department; (4) Comply with all requirements related to collecting and reporting rim removal fees; (5) Be registered with the Division of Environmental Quality as an auto repair shop to obtain an identifying number; and (6) Use the e-manifest system to account for each used tire removed from the rim and certify that each tire removed from the rim and replaced with a new tire or used tire was assessed a rim removal fee.