§ 105-562. Collection and scope. - North Carolina Statutes

§ 105‑562.  Collectionand scope.

(a)        Collection. – A taxor a tax increase levied under this Article becomes effective on the date setby the board of trustees in the resolution levying the tax or the tax increase.The effective date must be the first day of a month and may not be earlier thanthe first day of the sixth calendar month after the board of trustees adoptsthe resolution. To the extent the tax applies to vehicles whose tax situs is ina county the entire area of which is within the jurisdiction of the Authority,the Division of Motor Vehicles shall collect and administer the tax. To theextent the tax applies to vehicles whose tax situs is in a county that is onlypartially within the jurisdiction of the county, the Authority shall collect andadminister the tax. The Authority may contract with one or more localgovernments in its jurisdiction to collect the tax on its behalf.

Upon receipt of theresolutions under G.S. 105‑561, the Division of Motor Vehicles shallproceed to collect and administer the tax as provided in this Article. The taxis due at the same time and subject to the same restrictions as in G.S. 20‑87(1),(2), (4), (5), (6), and (7) and G.S. 20‑88. The Division of MotorVehicles may adopt rules to carry out its responsibilities under this Article.

(b)        Scope. – Onlyvehicles required to pay a tax under G.S. 20‑87(1), (2), (4), (5), (6),and (7) and G.S. 20‑88 shall be subject to the tax provided by thisArticle. Taxes shall be prorated in accordance with G.S. 20‑95.

(c)        Tax Situs. – Thetax situs of a motor vehicle for the purpose of this Article is its ad valoremtax situs. If the vehicle is exempt from ad valorem tax, its tax situs for thepurpose of this Article is the ad valorem tax situs it would have if it werenot exempt from ad valorem tax.  (1997‑417, s. 4; 2009‑527, s. 5(a).)