Citation: G.S. 105-275(5) and (5a)
Qualifying property: (1) motor vehicle given to qualified owner by United States government on account of disabilities suffered in World War II, the Korean Conflict, or the Viet Nam Era, or (2) motor vehicle altered with special equipment to accommodate a service-connected disability
Qualified owner: As to category (1), disabled veteran of World War II, the Korean Conflict, or the Viet Nam Era receiving gift of qualifying property, or a person entitled to receive gift of qualifying property under 38 U.S.C. § 252. As to category (2), disabled veterans as defined by 38 U.S.C. § 101(2) who is entitled to special automotive equipment for service-connected disability, as provided by 38 U.S.C. § 3901.
Application procedure: annual application required (General Application)
Relief granted: exempt
