§ 105-187.1. Definitions.
Article 5A.
North Carolina HighwayUse Tax.
§ 105‑187.1. Definitions.
The following definitions andthe definitions in G.S. 105‑164.3 apply to this Article:
(1) Commissioner. TheCommissioner of Motor Vehicles.
(2) Division. TheDivision of Motor Vehicles, Department of Transportation.
(3) Long‑termlease or rental. A lease or rental made under a written agreement to lease orrent property to the same person for a period of at least 365 continuous days.
(4) Recreationalvehicle. Defined in G.S. 20‑4.01.
(5) Rescue squad. Anorganization that provides rescue services, emergency medical services, orboth.
(6) Retailer. Aretailer as defined in G.S. 105‑164.3 who is engaged in the business ofselling, leasing, or renting motor vehicles.
(7) Short‑termlease or rental. A lease or rental that is not a long‑term lease orrental. (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).)