Prior to September 2013 - Motor vehicle tax bills were generated when you registered your vehicle with the North Carolina Division of Motor Vehicles, the DMV office forwarded your vehicle information to the tax department to assess and create a bill. Vehicle tax bills were prepared monthly and normally become due the third month after a vehicle has been registered. If you owe a bill under this system, you must pay that bill before renewing your vehicle tag under the new system.
Effective September 2013 the new vehicle “Tax and Tag” system was implemented.
“Beginning with the September 2013 vehicle tag (license) renewals, you will pay your vehicle tax bill at the time of renewal to the North Carolina Department of Motor Vehicles (DMV). “
You must list on a listing form with the tax office unlicensed (untagged) vehicles, dealer, permanent tagged or multi-year tagged vehicle and trailers. Also for 2014 International Registration Plan (IRP) Plated Vehicles are to be listed with the tax office in Schedule B of the business listing form.