160A-623. Regional Transportation Authority registration tax.
In accordance with Article 51 of Chapter 105 of the General Statutes, an Authority organized under this Article may levy an annual license tax upon any motor vehicle with a tax situs within its territorial jurisdiction as defined by G.S. 160A-602. A tax levied under this section before the enactment of Article 51 of Chapter 105 of the General Statutes is considered a tax levied under Article 51 of Chapter 105 of the General Statutes. (1991, c. 666, s. 2; 1993, c. 382, s. 1; c. 485, s. 28; 1993 (Reg. Sess., 1994), c. 761, s. 34; 1997-417, s. 5.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 160A - Cities and Towns
Article 26 - Regional Public Transportation Authority.
§ 160A-602 - Definition of territorial jurisdiction of Authority.
§ 160A-603 - Creation of Authority.
§ 160A-604 - Territorial jurisdiction of the Authority.
§ 160A-605 - Membership; officers; compensation.
§ 160A-607 - Advisory committees.
§ 160A-607.1 - Special tax board.
§ 160A-608 - Purpose of the Authority.
§ 160A-609 - Service area of the Authority.
§ 160A-610 - General powers of the Authority.
§ 160A-611 - Authority of Utilities Commission not affected.
§ 160A-612 - Fiscal accountability.
§ 160A-614 - Effect on existing franchises and operations.
§ 160A-616 - Controlling provisions.
§ 160A-617 - Bonds and notes authorized.
§ 160A-618 - Equipment trust certificates.
§ 160A-619 - Power of eminent domain.
§ 160A-621 - Removal and relocation of utility structures.
§ 160A-623 - Regional Transportation Authority registration tax.
§ 160A-624 - Recommendation of additional revenue sources.
§ 160A-625 - Reports to the General Assembly.