§ 105-330.4. (Effective until July 1, 2011) Due date, interest, and enforcement remedies. - North Carolina Statutes

§ 105‑330.4.  (Effectiveuntil July 1, 2011) Due date, interest, and enforcement remedies.

(a)        Taxes on aclassified motor vehicle listed pursuant to G.S. 105‑330.3(a)(2) shall bedue on September 1 following the date by which the vehicle was required to belisted. Taxes on a classified motor vehicle listed pursuant to G.S. 105‑330.3(a)(1)shall be due each year on the following dates:

(1)        For a vehicleregistered under the staggered system, taxes shall be due on the first day ofthe fourth month following the date the registration expires or on the firstday of the fourth month following the last day of the month in which the newregistration is applied for.

(2)        For a vehicle newlyregistered under the annual system, taxes shall be due on the first day of thefourth month following the date the new registration is applied for. For avehicle whose registration is renewed under the annual system, taxes shall bedue on May 1 following the date the registration expired.

(b)        Subject to theprovisions of G.S. 105‑395.1, interest on unpaid taxes on classifiedmotor vehicles listed pursuant to G.S. 105‑330.3(a)(1) accrues at therate of five percent (5%) for the first month following the date the taxes weredue and three‑fourths percent (¾ %) for each month thereafter until thetaxes are paid, unless the notice required by G.S. 105‑330.5 is preparedafter the date the taxes are due. In that circumstance, the interest accruesbeginning the second month following the date of the notice until the taxes arepaid. Subject to the provisions of G.S. 105‑395.1, interest on delinquenttaxes on classified motor vehicles listed pursuant to G.S. 105‑330.3(a)(2)accrues as provided in G.S. 105‑360(a) and discounts shall be allowed asprovided in G.S. 105‑360(c).

(c)        Unpaid taxes onclassified motor vehicles may be collected by levying on the motor vehicletaxed or on any other personal property of the taxpayer pursuant to G.S. 105‑366and G.S. 105‑367, or by garnishment of the taxpayer's property pursuantto G.S. 105‑368. Notwithstanding the provisions of G.S. 105‑366(b),the enforcement measures of levy, attachment, and garnishment may be used tocollect unpaid taxes on classified motor vehicles listed pursuant to G.S. 105‑330.3(a)(1)at any time after interest accrues. Notwithstanding the provisions of G.S. 105‑355,taxes on classified motor vehicles listed pursuant to G.S. 105‑330.3(a)(1)do not become a lien on real property owned by the taxpayer.  (1991, c. 624, s. 1; 1991(Reg. Sess., 1992), c. 961, s. 5; 1995, c. 510, s. 2; 2001‑139, s. 8;2005‑294, s. 4.)

§ 105‑330.4.  (EffectiveJuly 1, 2011 – See Editor's note) Due date, interest, and enforcement remedies.

(a)        Due Date. – Theregistration of a classified motor vehicle may not be renewed unless the taxesthat are due have been paid. Taxes on a classified motor vehicle are due asfollows:

(1)        For an unregisteredclassified motor vehicle, the taxes are due on September 1 following the dateby which the vehicle was required to be listed.

(2)        For a registeredclassified motor vehicle that is registered under the staggered system, thetaxes are due each year on the date the owner applies for a new registration orthe fifteenth day of the month following the month in which the registrationrenewal sticker expires pursuant to G.S. 20‑66(g).

(3)        For a registeredclassified motor vehicle that is registered under the annual system, taxes aredue on the date the owner applies for a new registration or 45 days after theregistration expires.

(4)        For a registeredclassified motor vehicle that has a temporary registration plate issued underG.S. 20‑79.1 or a limited registration plate issued under G.S. 20‑79.1A,the taxes are due on the last day of the second month following the date theowner applied for the plate.

(a1)      Repealed by SessionLaws 2009‑445, s. 24(a), effective July 1, 2011, and applicable tocombined tax and registration notices issued on or after that date, or when theDivision of Motor Vehicles and the Department of Revenue certify that theintegrated computer system or registration renewal and property tax collectionfor motor vehicles is in operation, whichever occurs first.

(b)        Interest. – Interestaccrues on unpaid taxes and unpaid registration fees for registered classifiedmotor vehicles at the rate of five percent (5%) for the remainder of the monthfollowing the month the taxes are due under subsection (a) of this section.Interest accrues at the rate of three‑fourths percent (3/4%) for eachfollowing month until the taxes and fees are paid, unless the notice requiredby G.S. 105‑330.5 is prepared after the date the taxes and fees are due.In that circumstance, the interest accrues beginning the second month followingthe date of the notice until the taxes and fees are paid. Subject to theprovisions of G.S. 105‑395.1, interest accrues on delinquent taxes onunregistered classified motor vehicles as provided in G.S. 105‑360(a) andthe discounts allowed in G.S. 105‑360(a) apply to the payment of thetaxes.

(c)        Remedies. – Theenforcement remedies in this Subchapter apply to unpaid taxes on anunregistered classified motor vehicle. The enforcement remedies in thisSubchapter do not apply to unpaid taxes on a registered classified motorvehicle.  (1991,c. 624, s. 1; 1991 (Reg. Sess., 1992), c. 961, s. 5; 1995, c. 510, s. 2; 2001‑139,s. 8; 2005‑294, ss. 3, 4, 5; 2006‑259, s. 31.5; 2007‑471, s.3; 2007‑527, s. 22(b); 2008‑134, s. 65; 2009‑445, ss. 24(a),25(a).)