Company: North Carolina General Assembly

North Carolina Attorney General Opinion

§ 160A‑213.  Motor vehicle taxes.
(a)	A city may impose an annual license tax on motor vehicles as permitted by G.S. 20‑97.
(b)	By ordinance a city may provide that the annual license tax imposed under subsection (a) above may be waived for individuals serving as firemen or as members of emergency medical teams. A city may also provide such individuals with tags or decals with distinctive coloring, or other means, to identify the individual as a fireman or a member of an emergency medical team. (1971, c. 698, s. 1; 1979, c. 442.)

G.S. 160a-213		Page