2010 North Carolina Code
Chapter 105 Taxation.
Article 51 - Regional Transit Authority Registration Tax.
105-560. Definitions.
105‑560. Definitions.
(1) Authority. Any of the following:
a. A public transportation authority created pursuant to Article 25 of Chapter 160A of the General Statutes that includes two or more counties.
b. A regional public transportation authority created pursuant to Article 26 of Chapter 160A of the General Statutes.
c. A regional transportation authority created pursuant to Article 27 of Chapter 160A of the General Statutes.
(2) Board of trustees. The governing body of an Authority.
(3) Public transportation system. Defined in G.S. 105‑550. (1997‑417, s. 4.)
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