{"data":{"id":"us-nc/n.c.-gen.-stat.-62-289.7","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 62-289.7","heading":"Municipal licenses and taxes.","body":"No county, city, town, municipal corporation or other unit of local government may impose a special tax on or require a special license for human service transportation or volunteer transportation other than that customarily used or imposed on private passenger automobiles unless the tax or license is provided for by a statute, ordinance, or regulation specifically addressing human service transportation or volunteer transportation. (1981, c. 792, s. 1.)","path":["Chapter 62. Public Utilities.","Article 12A. Human Service Transportation."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_62/GS_62-289.7.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:07:22Z","sha256":"6d8495beba12b880db0492488440d76f6645d04c35649d84eedc007ea29a41ba","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-62-289.6","next":"us-nc/n.c.-gen.-stat.-62-290"},"notice":"GroundRules: Original legal text. Not legal advice."}