Explanation of motor vehicle billing process: Property taxes on registered motor vehicles are governed by Article 22A of the Machinery Act; NCGS §105-330. Tax bills are now part of the Tax & Tag program and are included in the DMV registration process.. .
If you sell a vehicle and surrender the tag to the Department of Motor Vehicles you may be due a refund or a pro-rated tax bill. You will need to bring us two documents, a bill of sale and the receipt that you will receive from the Department of Motor Vehicle when you surrender the license plate.
There may also be a refund for motor vehicles that are moved out of the state of North Carolina. The two documents required are: a copy of your current state's registration card for that same vehicle and the receipt from the North Carolina Department of Motor Vehicles for the license plate you surrendered.