North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .4614 — Recreational Vehicles

The definition of motor vehicle in G.S. 105-164.3 includes camper trailers, fifth-wheel trailers, motor homes, and travel trailers, as defined in G.S. 20-4.01, that are designed primarily for use upon the highways. The definition of motor vehicle in G.S 105-164.3 does not include truck campers, as defined in G.S. 20-4.01.

Last amended: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-187.3; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; October 1, 1990; July 1, 1990; Readopted Eff. February 1, 2024.

Source: official text