North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-330
Definitions
The following definitions apply in this Article:
# (1)
Classified motor vehicle. - A motor vehicle classified under this Article. (1a) Collecting authority. - The Division of Motor Vehicles or an agent contracting with the Division of Motor Vehicles.
# (2)
Motor vehicle. - Defined in G.S. 20-4.01(23). (2a) Municipal corporation. - Defined in G.S. 105-273(11).
# (3)
Public service company. - Defined in G.S. 105-333(14).
# (4)
Registered classified motor vehicle. - Any of the following: a. A classified motor vehicle that has a registration plate issued under Article 3 of Chapter 20 of the General Statutes and whose registration is current. b. A classified motor vehicle transferred to an owner who has applied for a registration plate for the motor vehicle.
# (5)
Registration fees. - Fees set out in G.S. 20-87 and G.S. 20-88.
# (6)
Unregistered classified motor vehicle. - A classified motor vehicle that is not a registered classified motor vehicle. (1991, c. 624, s. 1; 2005-294, s. 1; 2006-259, s. 31.5; 2007-527, s. 22(b); 2008-134, s. 65; 2009-445, s. 24(a); 2010-95, s. 22(c); 2011-330, s. 42(a); 2012-79, s. 3.6; 2013-414, s. 70(b), (d).)
Source: view the official text
In this article (13 sections)
- 105-330 · Definitions
- 105-330.1 · Classification of motor vehicles
- 105-330.2 · Appraisal, ownership, and situs
- 105-330.3 · Listing requirements for classified motor vehicles;…
- 105-330.4 · Due date, interest, and enforcement remedies
- 105-330.5 · Notice required; distribution and collection fees
- 105-330.6 · Motor vehicle tax year; transfer of plates; surrender of…
- 105-330.7 · Repealed by Session Laws 2005-294, s. 7, effective July 1,…
- 105-330.8 · Deadlines not extended
- 105-330.9 · Antique automobiles
- 105-330.10 · Disposition of interest
- 105-330.11 · Memorandum of understanding
- 105-330.12-thru-332 · Reserved for future codification purposes