GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

H	1 

HOUSE BILL 83

Short Title:  Emergency Vehicle Tax Exemptions.	(Public)

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Sponsors: Representatives Mitchell; Allred, Berry, Buchanan, Carpenter, Dickson, Kiser, McComas, Rayfield, and Sexton.

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Referred to:  Finance.

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February 1, 1995

A BILL TO BE ENTITLED
AN ACT 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 gift between a husband and wife, a parent and child, or a stepparent and a stepchild.
(6)	By a distribution of marital property as a result of a divorce.
(7)	To a handicapped person from the Department of Human Resources after the vehicle has been equipped by the Department for use by the handicapped.
(8)	To a local board of education for use in the driver education program of a public school when the motor vehicle is transferred:
a.	By a retailer and is to be transferred back to the retailer within 300 days after the transfer to the local board.
b.	By a local board of education.
(9)	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. – 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.
(3b)	Rescue squad. – An organization that provides rescue services, emergency medical services, or both.
(4)	Short-term  lease or rental. – A lease or rental that is not a long-term lease or rental."
Sec. 3.  This act becomes effective July 1, 1995.