N.C. Gen. Stat. § 20-88.02

Registration of logging vehicles

Redline — June 1, 2021 → current.View current text →

Current — April 1, 2022

As of June 1, 2021

Upon receipt of an application on a form prescribed by it, the Division shall register trucks and tractor trucks used exclusively in connection with logging operations, as provided in section 4483(e) of the Internal Revenue Code and 26 C.F.R. § 41.4483-6 for the collection of the federal heavy vehicle use tax. For the purposes of this section, "logging" shall mean the harvesting of timber and transportation from a forested site to places of sale.

Upon receipt of an application on a form prescribed by it, the Division shall register trucks and tractor trucks used exclusively in connection with logging operations, as provided in section 4483(e) of the Internal Revenue Code and 26 C.F.R. § 41.4483-6 for the collection of the federal heavy vehicle use tax. For the purposes of this section, “logging” shall mean the harvesting of timber and transportation from a forested site to places of sale.

Fees for the registration of vehicles under this section shall be the same as those ordinarily charged for the type of vehicle being registered.

History

(1985, c. 458, s. 1; 2010-132, s. 9.)

Effect of Amendments. - Session Laws 2010-132, s. 9, effective December 1, 2010, and applicable to offenses committed on or after that date, in the first paragraph, substituted "shall register trucks and tractor trucks" for "shall register trucks, tractor trucks, trailers, and semitrailers" and "with logging operations, as provided in section 4483(e) of the Internal Revenue Code and 26 C.F.R. § 41.4483-6 for the collection of the federal heavy vehicle use tax" for "with logging operations in a separate category."

Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.