GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2001
H	1
HOUSE BILL 289

 
 
Short Title:	Highway Use Tax Exemption-Add Spouse.	()	
Sponsors:	Representatives C. Wilson;  Carpenter, Morris, Preston, and Shubert.	
Referred to:	Transportation, if favorable, Finance.	
February 28, 2001

A BILL TO BE ENTITLED
AN ACT TO EXEMPT FROM THE HIGHWAY USE TAX A TRANSFER OF A VEHICLE FROM AN OWNER TO THE SAME OWNER AND HIS OR HER SPOUSE.

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.
(3a)	To the same owner and the owner's spouse.
(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 or divisible property incident to a marital separation or divorce.
(7)	To a handicapped person from the Department of Health and Human Services 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."
SECTION 2.  This act is effective when it becomes law.