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Code · North Carolina · Chapter 105 — Taxation

Article 51.

98 words·~1 min read·/nc/chapter-105/51

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Article 51.
Regional Transit Authority Registration Tax.
§ 105-560. Definitions.
(1)Authority. - Any of the following:
a. A public transportation authority created pursuant to Article 25 of Chapter 160A of the General Statutes that includes two or more counties.
b. A regional public transportation authority created pursuant to Article 26 of Chapter 160A of the General Statutes.
c. A regional transportation authority created pursuant to Article 27 of Chapter 160A of the General Statutes.
(2)Board of trustees. - The governing body of an Authority.
(3)Public transportation system. - Defined in G.S. 105-550. (1997-417, s. 4.)
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