North Carolina § 105-550 Definitions

North Carolina Statutes

§ 105-550 — Definitions

North Carolina § 105-550

Ch. 105Taxation

Art. 50Regional Transit Authority Vehicle Rental Tax

Subch. IXMULTICOUNTY TAXES

This text of North Carolina § 105-550 (Definitions) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 105-550 (2026).

Text

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(4)Repealed by Session Laws 1998-98, s. 33, effective August 14, 1998.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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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(4) Repealed by Session Laws 1998-98, s. 33, effective August 14, 1998.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, shared-ride services, high-occupancy vehicle facilities, car-pool and vanpool programs, voucher programs, telecommunications and information systems, integrated fare systems, bus lanes, and busways. The term does not include, however, streets, roads, or highways except to the extent they are dedicated to public transportation vehicles or to the extent they are necessary for access to vehicle parking or passenger transfer facilities.
(6) Short-term lease or rental. - Defined in G.S. 105-187.1.
(7) U-drive-it vehicle. - Defined in G.S. 20-4.01. (1997-417, s. 3; 1998-98, s. 33; 1999-452, s. 26; 2019-69, s. 4.)