North Carolina § 20-88 - 02. Registration of logging vehicles.
Full text of North Carolina North Carolina General Statutes § 20-88 — 02. Registration of logging vehicles., with citation guidance and answers to common questions.
§ 20-88. 02. Registration of logging vehicles.
Upon receipt of an application on a form prescribed by it, the Division shall register trucks and tractor trucks used exclusively in connection with logging operations, as provided in section 4483(e) of the Internal Revenue Code and 26 C.F.R. § 41.4483-6 for the collection of the federal heavy vehicle use tax. For the purposes of this section, "logging" shall mean the harvesting of timber and transportation from a forested site to places of sale. Fees for the registration of vehicles under this section shall be the same as those ordinarily charged for the type of vehicle being registered. History (1985, c. 458, s. 1; 2010-132, s. 9.) Effect of Amendments. - Session Laws 2010-132, s. 9, effective December 1, 2010, and applicable to offenses committed on or after that date, in the first paragraph, substituted "shall register trucks and tractor trucks" for "shall register trucks, tractor trucks, trailers, and semitrailers" and "with logging operations, as provided in section 4483(e) of the Internal Revenue Code and 26 C.F.R. § 41.4483-6 for the collection of the federal heavy vehicle use tax" for "with logging operations in a separate category."
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 20-88
What does North Carolina General Statutes § 20-88 cover?
Section 20-88 ("02. Registration of logging vehicles.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 20-88?
A common citation format is "North Carolina General Statutes § 20-88" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 20-88 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.