North Carolina General Statutes
Chapter 105 - Taxation
Article 22A - Motor Vehicles.

§ 105-330 - Definitions. - 105-330. Definitions. The following definitions apply in this Article: (1)...

§ 105-330.1 - Classification of motor vehicles. - 105-330.1. Classification of motor vehicles. (a) Classification. - All motor...

§ 105-330.2 - Appraisal, ownership, and situs. - 105-330.2. Appraisal, ownership, and situs. (a) Determination Date for Registered...

§ 105-330.3 - Listing requirements for classified motor vehicles; application for exempt status. - 105-330.3. Listing requirements for classified motor vehicles; application for exempt...

§ 105-330.4 - Due date, interest, and enforcement remedies. - 105-330.4. Due date, interest, and enforcement remedies. (a) Due Date....

§ 105-330.5 - Notice required; distribution and collection fees. - 105-330.5. Notice required; distribution and collection fees. (a) Notice for...

§ 105-330.6 - Motor vehicle tax year; transfer of plates; surrender of plates. - 105-330.6. Motor vehicle tax year; transfer of plates; surrender of...

§ 105-330.8 - Deadlines not extended. - 105-330.8. Deadlines not extended. Except as otherwise provided in this...

§ 105-330.9 - Antique automobiles. - 105-330.9. Antique automobiles. (a) Definition. - For the purpose of...

§ 105-330.10 - Disposition of interest. - 105-330.10. Disposition of interest. The interest collected on unpaid registration...

§ 105-330.11 - Memorandum of understanding. - 105-330.11. Memorandum of understanding. The Department of Revenue, acting through...