§ 20-88.01. Revocation of registration for failure to register for or comply with road tax or pay civil penalty for buying or selling non-tax-paid fuel. - North Carolina Statutes

§ 20‑88.01.  Revocationof registration for failure to register for or comply with road tax or paycivil penalty for buying or selling non‑tax‑paid fuel.

(a)        Road Tax. – TheSecretary of Revenue may notify the Commissioner of those motor vehicles thatare registered or are required to be registered under Article 36B of Chapter105 and whose owners or lessees, as appropriate, are not in compliance withArticle 36B, 36C, or 36D of Chapter 105. When notified, the Commissioner shallwithhold or revoke the registration plate for the vehicle.

(b)        Non‑tax‑paidFuel. – The Secretary of Revenue may notify the Commissioner of those motorvehicles for which a civil penalty imposed under G.S. 105‑449.118 has notbeen paid. When notified, the Commissioner shall withhold or revoke theregistration plate of the vehicle. (1983, c. 713, s. 54; 1989,c. 692, s. 6.1; c. 770, s. 74.5; 1991, c. 613, s. 4; 1995, c. 390, s. 11.)