{"data":{"id":"us-nc/n.c.-gen.-stat.-160a-623","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 160A-623","heading":"Regional Transportation Authority registration tax.","body":"In accordance with Article 51 of Chapter 105 of the General Statutes, an Authority organized under this Article may levy an annual license tax upon any motor vehicle with a tax situs within its territorial jurisdiction as defined by G.S. 160A-602. A tax levied under this section before the enactment of Article 51 of Chapter 105 of the General Statutes is considered a tax levied under Article 51 of Chapter 105 of the General Statutes. (1991, c. 666, s. 2; 1993, c. 382, s. 1; c. 485, s. 28; 1993 (Reg. Sess., 1994), c. 761, s. 34; 1997-417, s. 5.)","path":["Chapter 160A. Cities and Towns.","Article 26. Regional Public Transportation Authority."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_160A/GS_160A-623.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:25:42Z","sha256":"21cf55fd21daec8da06acb48558534c87437f63fac3e003b9369f0115b108364","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-160a-622","next":"us-nc/n.c.-gen.-stat.-160a-624"},"notice":"GroundRules: Original legal text. Not legal advice."}