North Carolina General Statutes Chapter 105. Taxation § 105-550. Definitions

(1) Authority.--A regional public transportation authority or a regional transportation authority created pursuant to Article 26 or Article 27 of Chapter 160A of the General Statutes.

(2) Long-term lease or rental.--Defined in G.S. 105-187.1.

(3) Motorcycle.--Defined in G.S. 20-4.01.

(4) Repealed by S.L. 1998-98, § 33, eff. Aug. 14, 1998.

(5) Public transportation system.--Any combination of real and personal property established for purposes of public transportation. The systems may include one or more of the following: structures, improvements, buildings, equipment, vehicle parking or passenger transfer facilities, railroads and railroad rights-of-way, rights-of-way, bus services, shared-ride services, high-occupancy vehicle facilities, carpool and vanpool programs, voucher programs, telecommunications and information systems, integrated fare systems, bus lanes, and busways. The term does not include, however, streets, roads, or highways except to the extent they are dedicated to public transportation vehicles or to the extent they are necessary for access to vehicle parking or passenger transfer facilities.

(6) Short-term lease or rental.--Defined in G.S. 105-187.1.

(7) U-drive-it vehicle.--Defined in G.S. 20-4.01.