§ 105-187.1. Definitions. - North Carolina Statutes

Article 5A.

North Carolina HighwayUse Tax.

§ 105‑187.1. Definitions.

The following definitions andthe definitions in G.S. 105‑164.3 apply to this Article:

(1)        Commissioner. – TheCommissioner of Motor Vehicles.

(2)        Division. – TheDivision of Motor Vehicles, Department of Transportation.

(3)        Long‑termlease or rental. – A lease or rental made under a written agreement to lease orrent property to the same person for a period of at least 365 continuous days.

(4)        Recreationalvehicle. – Defined in G.S. 20‑4.01.

(5)        Rescue squad. – Anorganization that provides rescue services, emergency medical services, orboth.

(6)        Retailer. – Aretailer as defined in G.S. 105‑164.3 who is engaged in the business ofselling, leasing, or renting motor vehicles.

(7)        Short‑termlease or rental. – A lease or rental that is not a long‑term lease orrental. (1989,c. 692, s. 4.1; 1991, c. 79, s. 4; 2000‑173, s. 10(a); 2001‑424, s.34.24(e); 2001‑497, s. 2(b); 2002‑72, s. 19(a).)