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 Laws of North Carolina (Last Updated: May 12, 2015)
 Chapter105. Taxation.
 SubchapterII. LISTING, APPRAISAL, AND ASSESSMENT OFPROPERTY AND COLLECTION OF TAXES ON PROPERTY
 Article22A. Motor Vehicles

§105-330. Definitions  

Latest version.

  • 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).)