(a)        This Article applies to each towing of a vehicle that is carried out pursuant to N.C. Gen. Stat. § 115C-46(d) or N.C. Gen. Stat. § 143-340(19), or pursuant to the direction of a law-enforcement officer except:

(1)        This Article applies to towings pursuant to N.C. Gen. Stat. § 115D-21, 116-44.4, 116-229, 153A-132, 153A-132.2, 160A-303, and 160A-303.2 only insofar as specifically provided;

(2)        This Article does not apply to a seizure of a vehicle under N.C. Gen. Stat. § 14-86.1, 18B-504, 90-112, 113-137, 20-28.2, 20-28.3, or to any other seizure of a vehicle for evidence in a criminal proceeding or pursuant to any other statute providing for the forfeiture of a vehicle;

(3)        This Article does not apply to a seizure of a vehicle pursuant to a levy under execution.

(b)        A person who authorizes the towing of a vehicle covered by this Article, N.C. Gen. Stat. § 115D-21, 116-44.4, 116-229, 153A-132, 153A-132.2, 160A-303 or 160A-303.2 is a legal possessor of the vehicle within the meaning of N.C. Gen. Stat. § 44A-1(1). (1983, c. 420, s. 2; 1989, c. 743, s. 3; 1997-379, s. 1.7.)