North Carolina Statutes
§ 105-550 — Definitions
North Carolina·Ch. 105 Taxation·Art. 50 Regional Transit Authority Vehicle Rental Tax·Subch. IX MULTICOUNTY TAXES
The definitions in G.S. 105-164.3 and the following definitions apply in this Article:
(1)Authority. - A regional public transportation authority or a regional transportation authority created pursuant to Article 26 or Article 27 of Chapter 160A of the General Statutes.
(2)Long-term lease or rental. - Defined in G.S. 105-187.1.
(3)Motorcycle. - Defined in G.S. 20-4.01.
(4)Repealed by Session Laws 1998-98, s. 33, effective August 14, 1998.
(5)Public transportation system. - Any combination of real and personal property established for purposes of public transportation. The systems may include one or more of the following: structures, improvements, buildings, equipment, vehicle parking or passenger transfer facilities, railroads and railroad rights-of-way, rights-of-way, bus services, s
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Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
When tax payable