reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-164.42L (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.42L - Liability relief for erroneous information or insufficient notice by Department.

 105-164.42L. Liability relief for erroneous information or insufficient notice by Department.(a) Boundary and Rate Databases. - The Secretary may develop databases that provide information on the boundaries of taxing districts and the tax rates applicable to those taxing districts. The databases may assign the proper tax rate and taxing district to each taxing area within the State. If more than one tax rate applies within a specific taxing area, the Secretary shall assign the lowest combined tax rate imposed within the specific taxing area. If the Secretary cannot determine the appropriate tax rate for a street address, the Secretary shall assign the lowest combined tax rate imposed within the street address's nine-digit zip code. But, if the Secretary cannot determine the appropriate tax rate for a street address's nine-digit zip code, the Secretary shall assign the lowest combined tax rate imposed within the street address's five-digit zip code.A person who relies on the information provided in these databases is not liable for underpayments of tax attributable to erroneous information provided by the Secretary in those databases until 10 business days after the date of notification by the Secretary.(b) Taxability Matrix. - The Secretary may develop a taxability matrix that provides information on the taxability of certain items or certain tax administration practices. A person who relies on the information provided in the taxability matrix is not liable for underpayments of tax attributable to erroneous information provided by the Secretary in the taxability matrix until 10 business days after the date of notification by the Secretary.(c) Rate Changes. - A retailer is not liable for an underpayment of tax attributable to a rate change when the State fails to provide for at least 30 days between the enactment of the rate change and the effective date of the rate change if the conditions of this subsection are satisfied. However, if the State establishes the retailer fraudulently failed to collect tax at the new rate or solicited customers based on the immediately preceding effective rate, this liability relief does not apply. Both of the following conditions must be satisfied for liability relief:(1) The retailer collected tax at the immediately preceding rate.(2) The retailer's failure to collect at the newly effective rate does not extend beyond 30 days after the date of enactment of the new rate or the effective date applicable under G.S. 105-164.15A.  (2005-276, s. 33.18; 2007-244, s. 5; 2013-414, s. 15; 2016-5, s. 3.17(a); 2019-169, s. 3.5(b).)
NC Gen Stat § 105-164.43A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.43A - (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.

 105-164.43A. (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.(a) Recodified as 105-164.42H(a) by Session Laws 2001-347, s. 1.1, effective August 8,2001. See note.(b) Recodified as 105-164.42I(a) by Session Laws 2001-347, s. 1.1, effective August 8, 2001. See note. (2000-120, s. 2; 2001-347, s. 1.1.)
NC Gen Stat § 105-164.43B (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.43B - (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.

 105-164.43B. (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.Recodified as 105-164.42I(b) by Session Laws 2001-347, s. 1.1, effective August 8, 2001. See note. (2000-120, s. 2; 2001-347, s. 1.1.)
NC Gen Stat § 105-164.43D (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.43D - Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed.

 105-164.43D. Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed.(a) Weekends and Holidays. - When the last day for doing an act required or permitted by this Article or Subchapter VIII of this Chapter falls on a Saturday, Sunday, or holiday, the act is considered to be done within the prescribed time limit if it is done on the next business day.(b) Federal Reserve Bank Closure. - If the Federal Reserve Bank is closed on a due date that prohibits a person from making a payment by ACH debit or credit as required by this Article or Subchapter VIII of this Chapter, the payment is timely if made on the next day the Federal Reserve Bank is open.  (2014-3, s. 14.10.)
NC Gen Stat § 105-164.44 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.44 - Penalty and remedies of Article 9 applicable.

 105-164.44. Penalty and remedies of Article 9 applicable.All provisions not inconsistent with this Article in Article 9, entitled "General Administration - Penalties and Remedies" of Subchapter I of Chapter 105 of the General Statutes, including but not limited to, administration, auditing, making returns, promulgation of rules and regulations by the Secretary, additional taxes, assessment procedure, imposition and collection of taxes and the lien thereof, assessments, refunds and penalties are hereby made a part of this Article and shall be applicable thereto. (1957, c. 1340, s. 5; 1973, c. 476, s. 193.)
NC Gen Stat § 105-164.44H (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.44H - Transfer to State Public School Fund.

 105-164.44H. Transfer to State Public School Fund.Each fiscal year, the Secretary of Revenue shall transfer at the end of each quarter from the State sales and use tax net collections received by the Department of Revenue under Article 5 of Chapter 105 of the General Statutes to the State Treasurer for the State Public School Fund, one-fourth of the amount transferred the preceding fiscal year plus or minus the percentage of that amount by which the total collection of State sales and use taxes increased or decreased during the preceding fiscal year. (2005-276, s. 7.51(b).)
NC Gen Stat § 105-164.44M (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.44M - Transfer to Division of Aviation.

 105-164.44M. Transfer to Division of Aviation.The net proceeds of the tax collected on aviation gasoline and jet fuel under G.S. 105-164.4 must be transferred within 75 days after the end of each fiscal year to the Highway Fund. This amount is annually appropriated from the Highway Fund to the Division of Aviation of the Department of Transportation for prioritized capital improvements to general aviation airports for time-sensitive aviation capital improvement projects for economic development purposes.  (2015-259, s. 4.1(d); 2017-57, s. 34.21(a).)
NC Gen Stat § 105-187.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5A - North Carolina Highway Use Tax.|§ 105-187.1 - Definitions.

 105-187.1. Definitions.(a) The following definitions and the definitions in G.S. 105-164.3 apply to this Article:(1) Commissioner. - The Commissioner of Motor Vehicles.(2) Division. - The Division of Motor Vehicles, Department of Transportation.(2a) Limited possession commitment. - Long-term lease or rental, short-term lease or rental, and vehicle subscriptions.(3) Long-term lease or rental. - A lease or rental made under a written agreement to lease or rent one or more vehicles to the same person for a period of at least 365 continuous days and that is not a vehicle subscription.(3a) Park model RV. - A vehicle that meets all of the following conditions:a. Is designed and marketed as temporary living quarters for recreational, camping, travel, or seasonal use.b. Is certified by the manufacturer as complying with ANSI A119.5.c. Is built on a single chassis mounted on wheels with a gross trailer area not exceeding 400 square feet in the setup mode.(4) Recreational vehicle. - Defined in G.S. 20-4.01. The term also includes a park model RV.(5) Rescue squad. - An organization that provides rescue services, emergency medical services, or both.(6) Retailer. - A retailer as defined in G.S. 105-164.3 who is engaged in the business of selling, leasing, renting, or offering vehicle subscriptions for motor vehicles.(7) Short-term lease or rental. - A lease or rental of a motor vehicle or motor vehicles, including a vehicle sharing service, that is not a long-term lease or rental or a vehicle subscription.(8) Vehicle sharing service. - A service for which a person pays a membership fee for the right to use a motor vehicle or motor vehicles upon payment of an additional time-based or mileage-based fee.(9) Vehicle subscription. - A written agreement that grants a person the right to use and exchange motor vehicles owned, directly or indirectly, by the person offering the agreement upon payment of a subscription fee, but it does not include a vehicle sharing service. The subscription fee must provide a person exclusive use of an agreed-upon number of motor vehicles at any given time during the full term of the subscription.(b) This section does not apply to Chapter 20 of the General Statutes, including the licensing requirements, restrictions, limitations, and prohibitions on unfair methods of competition contained in Article 12 of that Chapter.  (1989, c. 692, s. 4.1; 1991, c. 79, s. 4; 2000-173, s. 10(a); 2001-424, s. 34.24(e); 2001-497, s. 2(b); 2002-72, s. 19(a); 2016-5, s. 3.19(a); 2019-69, s. 1.)
NC Gen Stat § 105-187.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5A - North Carolina Highway Use Tax.|§ 105-187.2 - Highway use tax imposed.

 105-187.2. Highway use tax imposed.A tax is imposed on the privilege of using the highways of this State. This tax is in addition to all other taxes and fees imposed. (1989, c. 692, s. 4.1.)
NC Gen Stat § 105-187.3 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5A - North Carolina Highway Use Tax.|§ 105-187.3 - Rate of tax.

 105-187.3. Rate of tax.(a) Tax Base. - The tax imposed by this Article is applied to the sum of the retail value of a motor vehicle for which a certificate of title is issued and any fee regulated by G.S. 20-101.1. The tax does not apply to the sales price of a service contract, provided the charge is separately stated on the bill of sale or other similar document given to the purchaser at the time of the sale.(a1) Tax Rate. - The tax rate is three percent (3%). The maximum tax is two thousand dollars ($2,000) for each certificate of title issued for a Class A or Class B motor vehicle that is a commercial motor vehicle, as defined in G.S. 20-4.01, and for each certificate of title issued for a recreational vehicle. The tax is payable as provided in G.S. 105-187.4.(b) Retail Value. - The retail value of a motor vehicle for which a certificate of title is issued because of a sale of the motor vehicle by a retailer is the sales price of the motor vehicle, including all accessories attached to the vehicle when it is delivered to the purchaser, less the amount of any allowance given by the retailer for a motor vehicle taken in trade as a full or partial payment for the purchased motor vehicle.The retail value of a motor vehicle for which a certificate of title is issued because of a sale of the motor vehicle by a seller who is not a retailer is the market value of the vehicle, less the amount of any allowance given by the seller for a motor vehicle taken in trade as a full or partial payment for the purchased motor vehicle. A transaction in which two parties exchange motor vehicles is considered a sale regardless of whether either party gives additional consideration as part of the transaction.The retail value of a motor vehicle for which a certificate of title is issued because of a reason other than the sale of the motor vehicle is the market value of the vehicle. The market value of a vehicle is presumed to be the value of the vehicle set in a schedule of values adopted by the Commissioner.The retail value of a vehicle for which a certificate of title is issued because of a transfer by a State agency that assists the United States Department of Defense with purchasing, transferring, or titling a vehicle to another State agency, a unit of local government, a volunteer fire department, or a volunteer rescue squad is the sales price paid by the State agency, unit of local government, volunteer fire department, or volunteer rescue squad.(c) Schedules. - In adopting a schedule of values for motor vehicles, the Commissioner shall adopt a schedule whose values do not exceed the wholesale values of motor vehicles as published in a recognized automotive reference manual.  (1989, c. 692, ss. 4.1, 4.2; c. 770, s. 74.13; 1993, c. 467, s. 3; 1995, c. 349, s. 1; c. 390, s. 30; 2001-424, s. 34.24(a); 2001-497, s. 2(a); 2009-550, s. 2(e); 2010-95, s. 5; 2013-360, s. 34.29(a); 2013-363, s. 8.1; 2014-3, s. 6.1(g); 2014-39, s. 3; 2015-241, s. 29.34A(a); 2015-259, s. 5(d); 2015-268, s. 10.1(d).)
NC Gen Stat § 105-187.4 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5A - North Carolina Highway Use Tax.|§ 105-187.4 - Payment of tax.

 105-187.4. Payment of tax.(a) Method. The tax imposed by this Article must be paid to the Commissioner when applying for a certificate of title for a motor vehicle. The Commissioner may not issue a certificate of title for a vehicle until the tax imposed by this Article has been paid. The tax may be paid in cash or by check.(b) Sale by Retailer. When a certificate of title for a motor vehicle is issued because of a sale of the motor vehicle by a retailer, the applicant for the certificate of title must attach a copy of the bill of sale for the motor vehicle to the application. A retailer who sells a motor vehicle may collect from the purchaser of the vehicle the tax payable upon the issuance of a certificate of title for the vehicle, apply for a certificate of title on behalf of the purchaser, and remit the tax due on behalf of the purchaser. If a check submitted by a retailer in payment of taxes collected under this section is not honored by the financial institution upon which it is drawn because the retailer's account did not have sufficient funds to pay the check or the retailer did not have an account at the institution, the Division may suspend or revoke the license issued to the retailer under Article 12 of Chapter 20 of the General Statutes. (1989, c. 692, s. 4.1; 1991, c. 193, s. 1.)
NC Gen Stat § 105-187.7 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5A - North Carolina Highway Use Tax.|§ 105-187.7 - Credits.

 105-187.7. Credits.(a) Tax Paid in Another State. - A person who, within 90 days before applying for a certificate of title for a motor vehicle on which the tax imposed by this Article is due, has paid a sales tax, an excise tax, or a tax substantially equivalent to the tax imposed by this Article on the vehicle to a taxing jurisdiction outside this State is allowed a credit against the tax due under this Article for the amount of tax paid to the other jurisdiction.(b) Tax Paid Within One Year. - A person who applies for a certificate of title for a motor vehicle that is titled in another state but was formerly titled in this State is allowed a credit against the tax due under this Article for the amount of tax paid under this Article by that person on the same vehicle within one year before the application for a certificate of title. (1989, c. 692, s. 4.1; 1995, c. 390, s. 32; c. 512, s. 1.)
NC Gen Stat § 105-187.8 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5A - North Carolina Highway Use Tax.|§ 105-187.8 - Refund for return of purchased motor vehicle.

 105-187.8. Refund for return of purchased motor vehicle.When a purchaser of a motor vehicle returns the motor vehicle to the seller of the motor vehicle within 90 days after the purchase and receives a vehicle replacement for the returned vehicle or a refund of the price paid the seller, whether from the seller or the manufacturer of the vehicle, the purchaser may obtain a refund of the privilege tax paid on the certificate of title issued for the returned motor vehicle.To obtain a refund, the purchaser must apply to the Division for a refund within 30 days after receiving the replacement vehicle or refund of the purchase price. The application must be made on a form prescribed by the Commission and must be supported by documentation from the seller of the returned vehicle. (1989, c. 692, s. 4.1; 1995, c. 390, s. 33.)
NC Gen Stat § 105-187.9 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5A - North Carolina Highway Use Tax.|§ 105-187.9 - Disposition of tax proceeds.

 105-187.9. Disposition of tax proceeds.(a) Distribution. - Of the taxes collected under this Article at the rate of five percent (5%) and eight percent (8%), the sum of ten million dollars ($10,000,000) shall be credited annually to the Highway Fund, and the remainder shall be credited to the General Fund. Taxes collected under this Article at the rate of three percent (3%) shall be credited to the North Carolina Highway Trust Fund.(b) Repealed by Session Laws 2010-31, s. 28.7(i), and Session Laws 2013-183, s. 4.1, effective July 1, 2013.(c) Repealed by Session Laws 2013-183, s. 4.1, effective July 1, 2013.  (1989, c. 692, s. 4.1; c. 799, s. 33; 1993, c. 321, s. 164(a); 2001-424, s. 34.24(c); 2001-513, s. 15; 2008-107, s. 25.5(a), (c), (e); 2010-31, s. 28.7(f), (h)-(j); 2011-145, ss. 28.33(c), (d); 2011-391, s. 57; 2012-142, s. 24.8(b); 2013-183, s. 4.1; 2017-57, s. 2.2(f); 2019-69, s. 3.)
NC Gen Stat § 105-187.10 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5A - North Carolina Highway Use Tax.|§ 105-187.10 - Penalties and remedies.

 105-187.10. Penalties and remedies.(a) Penalties. - The penalty for bad checks in G.S. 105-236(1) applies to a check offered in payment of the tax imposed by this Article. In addition, if a check offered to the Division in payment of the tax imposed by this Article is returned unpaid and the tax for which the check was offered, plus the penalty imposed under G.S. 105-236(1), is not paid within 30 days after the Commissioner demands its payment, the Commissioner may revoke the registration plate of the vehicle for which a certificate of title was issued when the check was offered.(b) Unpaid Taxes. - The remedies for collection of taxes in Article 9 of this Chapter apply to the taxes levied by this Article and collected by the Commissioner. In applying these remedies, the Commissioner has the same authority as the Secretary.(c) Appeals. - A taxpayer who disagrees with the presumed value of a motor vehicle must pay the tax based on the presumed value, but may appeal the value to the Commissioner. A taxpayer who appeals the value must provide two estimates of the value of the vehicle to the Commissioner. If the Commissioner finds that the value of the vehicle is less than the presumed value of the vehicle, the Commissioner shall refund any overpayment of tax made by the taxpayer with interest at the rate specified in G.S. 105-241.21 from the date of the overpayment. (1989, c. 692, s. 4.1; c. 770, s. 74.8; 2007-491, ss. 21, 44(1)b.)
NC Gen Stat § 105-187.15 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5B - Scrap Tire Disposal Tax.|§ 105-187.15 - Definitions.

 105-187.15. Definitions.The definitions in G.S. 105-164.3 apply to this Article, except that the term "sale" does not include lease or rental, and the following definitions apply to this Article:(1) Scrap tire. - A tire that is no longer suitable for its original, intended purpose because of wear, damage, or defect.(2) Tire. - A continuous solid or pneumatic rubber covering encircling a wheel. (1991, c. 221, s. 1.)
NC Gen Stat § 105-187.16 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5B - Scrap Tire Disposal Tax.|§ 105-187.16 - Tax imposed.

 105-187.16. Tax imposed.(a) Levy. A privilege tax is imposed on a tire retailer at a percentage rate of the sales price of each new tire sold at retail by the retailer. A privilege tax is imposed on a tire retailer and on a tire wholesale merchant at a percentage rate of the sales price of each new tire sold by the retailer or wholesale merchant to a wholesale merchant or retailer for placement on a vehicle offered for sale, lease, or rental by the retailer or wholesale merchant. An excise tax is imposed on a new tire purchased for storage, use, or consumption in this State or for placement in this State on a vehicle offered for sale, lease, or rental. This excise tax is a percentage rate of the purchase price of the tire. These taxes are in addition to all other taxes.(b) Rate. The percentage rate of the taxes imposed by subsection (a) of this section is set by the following table; the rate is based on the bead diameter of the new tire sold or purchased: Bead Diameter of Tire  Percentage Rate    Less than 20 inches  2%    At least 20 inches  1%.   (1991, c. 221, s. 1; 1993, c. 548, s. 1; 1997-209, s. 1; 2001-414, s. 22; 2002-10, s. 1.)
NC Gen Stat § 105-187.17 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5B - Scrap Tire Disposal Tax.|§ 105-187.17 - Administration.

 105-187.17. Administration.The privilege tax this Article imposes on a tire retailer who sells new tires at retail is an additional State sales tax and the excise tax this Article imposes on the storage, use, or consumption of a new tire in this State is an additional State use tax. Except as otherwise provided in this Article, these taxes shall be collected and administered in the same manner as the State sales and use taxes imposed by Article 5 of this Chapter. As under Article 5 of this Chapter, the additional State sales tax paid when a new tire is sold is a credit against the additional State use tax imposed on the storage, use, or consumption of the same tire.The privilege tax this Article imposes on a tire retailer and on a tire wholesale merchant who sell new tires for placement in this State on a vehicle offered for sale, lease, or rental is a tax on the wholesale sale of the tires. This tax and the excise tax this Article imposes on a new tire purchased for placement in this State on a vehicle offered for sale, lease, or rental shall, to the extent practical, be collected and administered as if they were additional State sales and use taxes. The privilege tax paid when a new tire is sold for placement on a vehicle offered for sale, lease, or rental is a credit against the use tax imposed on the purchase of the same tire for placement in this State on a vehicle offered for sale, lease, or rental. (1991, c. 221, s. 1.)
NC Gen Stat § 105-187.18 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5B - Scrap Tire Disposal Tax.|§ 105-187.18 - Exemptions.

 105-187.18. Exemptions.(a) The taxes imposed by this Article do not apply to:(1) Bicycle tires and other tires for vehicles propelled by human power.(2) Recapped tires.(3) Tires sold for placement on newly manufactured vehicles.(b) Except for the exemption for sales a state cannot constitutionally tax, the exemptions and refunds allowed in Article 5 of this Chapter do not apply to the taxes imposed by this Article.  (1991, c. 221, s. 1; 1991 (Reg. Sess., 1992), c. 867, s. 1; 1993, c. 364, s. 2; 2003-416, s. 19(a); 2010-166, s. 3.4.)