Originally Posted by
Freed Gerdes
Now I have a question for the brain trust: the state of NC has passed a law, duly passed by the legislature, which establishes a tax on all vehicles of 3% of value upon transfer of title. The Constitution says all direct taxes must be apportioned by the states, but does not say that a direct tax on property by the state has to be apportioned, only that it has to be uniform. So this tax is legal? Constitutional? NC also 'requires' all motor vehicles (and they define same in NCGS 105-164.4B (17) to be any motorized vehicle, not just those in interstate commerce for hire) to be registered with the state, inspected, and insured, and or course they charge fees for every step... Can anyone shed nay further light on the legal basis for these 'requirements?' The state tax does not seem to be connected to the public trust issue of title, or is it and I am just missing it?
Freed