GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1993

H	1 

HOUSE BILL 232

Short Title:  Emergency Vehicle Tax Exemptions.	(Public)
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Sponsors: Representatives Mitchell; Arnold, Balmer, Berry, Bowman, Brawley, J. Brown, Culp, Daughtry, DeVane, Dockham, Ellis, Grady, Ives, Kuczmarski, Lemmond, McCombs, Mercer, Miner, Nichols, J. Preston, Sutton, Weatherly, and P. Wilson.
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Referred to:  Finance.
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February 22, 1993

A BILL TO BE ENTITLED
AN ACT TO EXEMPT FROM THE HIGHWAY USE TAX FIRE TRUCKS AND RESCUE VEHICLES OWNED BY VOLUNTEER FIRE DEPARTMENTS AND VOLUNTEER RESCUE SQUADS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-187.6(a) reads as rewritten:
"(a)	Full Exemptions. – The tax imposed by this Article does not apply when a certificate of title is issued as the result of a transfer of a motor vehicle:
(1)	To the insurer of the motor vehicle under G.S. 20-109.1 because the vehicle is a salvage vehicle.
(2)	To either a manufacturer, as defined in G.S. 20-286, or a motor vehicle retailer for the purpose of resale.
(3)	To the same owner to reflect a change or correction in the owner's name.
(4)	By will or intestacy.
(5)	By a conveyance between a husband and wife or a parent and child.
(6)	By a distribution of marital property as a result of a divorce.
(7)	To a volunteer fire department or volunteer rescue squad when the motor vehicle is one of the following:
a.	A fire truck, a pump truck, a tanker truck, or a ladder truck used to suppress fire.
b.	A four-wheel drive vehicle intended to be mounted with a water tank and hose and used for forest fire fighting.
c.	An emergency services vehicle."
Sec. 2.  G.S. 105-187.1 reads as rewritten:
"§ 105-187.1.  Definitions.
The following definitions and the definitions in G.S. 105-164.3 apply to this Article:
(1)	'Commissioner' means the Commissioner of Motor Vehicles.
(2)	'Division' means the Division of Motor Vehicles, Department of Transportation.
(3)	'Long-term lease or rental' means 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.
(3b)	'Rescue squad' means an organization that provides rescue services, emergency medical services, or both.
(4)	'Short-term lease or rental' means a lease or rental that is not a long-term lease or rental."
Sec. 3.  This act becomes effective July 1, 1993.