North Carolina General Statutes 160A-623. Regional Transportation Authority registration tax
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Terms Used In North Carolina General Statutes 160A-623
- Authority: means a Regional Public Transportation Authority as defined by subdivision (6) of this section. See North Carolina General Statutes 160A-601
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
In accordance with Article 51 of Chapter 105 of the N.C. Gen. Stat., 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 N.C. Gen. Stat. § 160A-602 A tax levied under this section before the enactment of Article 51 of Chapter 105 of the N.C. Gen. Stat. is considered a tax levied under Article 51 of Chapter 105 of the N.C. Gen. Stat.. (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.)