GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

S	2 

SENATE BILL 92
Finance Committee Substitute Adopted 2/15/95

Short Title:  Volunteer Fire Vehicles Tax-Exempt.	(Public)

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Sponsors:

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Referred to:  

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January 30, 1995

A BILL TO BE ENTITLED
AN ACT TO EXEMPT FROM THE HIGHWAY USE TAX FIRE FIGHTING-VEHICLES OWNED BY ALL-VOLUNTEER FIRE DEPARTMENTS.
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 an all-volunteer fire department that is not part of a unit of local government and is exempt from State income tax under G.S. 105-130.11, 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."
Sec. 2.  This act becomes effective July 1, 1995.