{"data":{"id":"us-nc/n.c.-gen.-stat.-160a-213","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 160A-213","heading":"Motor vehicle taxes.","body":"(a)\tA city may impose an annual license tax on motor vehicles as permitted by G.S. 20-97.\n(b)\tBy 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.)","path":["Chapter 160A. Cities and Towns.","Article 9. Taxation."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_160A/GS_160A-213.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:25:42Z","sha256":"5e0387367cb06da7491c6005d74977c56aef0cbb84f9faa1733b8122a604f6c4","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-160a-212","next":"us-nc/n.c.-gen.-stat.-160a-214"},"notice":"GroundRules: Original legal text. Not legal advice."}