2010 North Carolina Code
Chapter 105 Taxation.
Article 5A - North Carolina Highway Use Tax.
105-187.1. Definitions.
105‑187.1. Definitions.
The following definitions and the definitions in G.S. 105‑164.3 apply to this Article:
(1) Commissioner. The Commissioner of Motor Vehicles.
(2) Division. The Division of Motor Vehicles, Department of Transportation.
(3) Long‑term lease or rental. A lease or rental made under a written agreement to lease or rent property to the same person for a period of at least 365 continuous days.
(4) Recreational vehicle. Defined in G.S. 20‑4.01.
(5) Rescue squad. An organization that provides rescue services, emergency medical services, or both.
(6) Retailer. A retailer as defined in G.S. 105‑164.3 who is engaged in the business of selling, leasing, or renting motor vehicles.
(7) Short‑term lease or rental. A lease or rental that is not a long‑term lease or rental. (1989, c. 692, s. 4.1; 1991, c. 79, s. 4; 2000‑173, s. 10(a); 2001‑424, s. 34.24(e); 2001‑497, s. 2(b); 2002‑72, s. 19(a).)
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