§ 20-4.4. Authority for reciprocity agreements; provisions; reciprocity standards. - North Carolina Statutes

§ 20‑4.4.  Authority forreciprocity agreements; provisions; reciprocity standards.

 (a) The Commissioner mayenter into an agreement or arrangement for interstate or intrastate operationswith the duly authorized representatives of another jurisdiction, granting tovehicles or to owners of vehicles which are properly registered or licensed insuch jurisdiction and for which evidence of compliance is supplied, benefits,privileges and exemptions from the payment, wholly or partially, of any taxes,fees, or other charges imposed upon such vehicles or owners with respect to theoperation or ownership of such vehicles under the laws of this State. Such anagreement or arrangement shall provide that vehicles properly registered orlicensed in this State when operated upon highways of such other jurisdictionshall receive exemptions, benefits and privileges of a similar kind or to asimilar degree as are extended to vehicles properly registered or licensed insuch jurisdiction when operated in this State. Each such agreement orarrangement shall, in the judgment of the Commissioner, be in the best interestof this State and the citizens thereof and shall be fair and equitable to thisState and the citizens thereof, and all of the same shall be determined on thebasis and recognition of the benefits which accrue to the economy of this Statefrom the uninterrupted flow of commerce.

 (b) When the Commissionerenters into a reciprocal registration agreement or arrangement with anotherjurisdiction which has a motor vehicle tax, license or fee which is not subjectto waiver by a reciprocity agreement, the Commissioner is empowered andauthorized to provide as a condition of the agreement or arrangement thatowners of vehicles licensed in such other jurisdiction shall pay someequalizing tax or fee to the Division. The failure of any owner or operator ofa vehicle to pay the taxes or fees provided in the agreement or arrangementshall prohibit them from receiving any benefits therefrom and they shall berequired to register their vehicles and pay taxes as if there was no agreementor arrangement. (1961, c. 642, s. 1; 1971, c. 588; 1975, c. 716, s.5.)