§ 105-316.1. Tax permit required to move mobile home. - North Carolina Statutes

§105‑316.1.  Tax permit required to move mobile home.

(a)        In order to protectthe local taxing units of this State against the nonpayment of ad valorem taxeson mobile homes, it is hereby declared to be unlawful for any person other thana mobile home manufacturer or retailer to remove or cause to be removed anymobile home situated at a premises in this State without first obtaining a taxpermit from the tax collector of the county in which the mobile home issituated. The tax permit shall be conspicuously displayed near the license tagon the rear of the mobile home at all times during its transportation. Permitsrequired by G.S. 105‑316.1 through 105‑316.8 may be obtained at theoffice of the county tax collector during normal business hours.

(b)        Except as providedin G.S. 105‑316.4, manufacturers, retailers and licensed carriers ofmobile homes shall not be required to obtain  the tax permits required by thissection. Persons or firms transporting mobile homes shall, however, beresponsible for seeing that a proper license tag, and when required under thissection, a tax permit, are properly displayed thereon at all times during theirtransportation. (1975, c. 881, s. 1; 1977, 2nd Sess., c. 1187, ss. 1,2.)