North Carolina § 105-562 - Collection and scope.

§ 105-562. Collection and scope.

Collection. - A tax or a tax increase levied under this Article becomes effective on the date set by 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 than the first day of the sixth calendar month after the board of trustees adopts the resolution. To the extent the tax applies to vehicles whose tax situs is in a 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 the extent the tax applies to vehicles whose tax situs is in a county that is only partially within the jurisdiction of the county, the Authority shall collect and administer the tax. The Authority may contract with one or more local governments in its jurisdiction to collect the tax on its behalf. Scope. - Only vehicles 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 this Article. Taxes shall be prorated in accordance with G.S. 20-95. Tax Situs. - The tax situs of a motor vehicle for the purpose of this Article is its ad valorem tax situs. If the vehicle is exempt from ad valorem tax, its tax situs for the purpose of this Article is the ad valorem tax situs it would have if it were not exempt from ad valorem tax. Any tax or tax increase levied under this Article applicable to a motor vehicle sold or leased by a motor vehicle dealer, as defined in G.S. 20-286(11), is only applicable to a motor vehicle sale or lease made on or after the effective date of the tax or tax increase regardless of the date of submission of a title and registration application for the motor vehicle to the Division of Motor Vehicles. No tax or tax increase levied under this Article applies to a motor vehicle sale or lease made prior to the effective date of the tax or tax increase. Upon receipt of the resolutions under G.S. 105-561 , the Division of Motor Vehicles shall proceed to collect and administer the tax as provided in this Article. The tax is 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 Motor Vehicles may adopt rules to carry out its responsibilities under this Article. History (1997-417, s. 4; 2009-527, s. 5(a); 2018-42, s. 6.) Editor's Note. - Session Laws 2018-42, s. 9, made subsection (d) of this section, as added by Session Laws 2018-42, s. 6, effective June 22, 2018, and applicable to any tax or tax increase with an effective date on or after that date. Effect of Amendments. - Session Laws 2009-527, s. 5(a), effective August 27, 2009, substituted "sixth calendar month" for "third calendar month" in the second sentence of the first paragraph of subsection (a). Session Laws 2018-42, s. 6, added subsection (d). For effective date and applicability, see editor's note.