§ 105-187.7. Credits.
§105‑187.7. Credits.
(a) Tax Paid in AnotherState. A person who, within 90 days before applying for a certificate oftitle for a motor vehicle on which the tax imposed by this Article is due, haspaid a sales tax, an excise tax, or a tax substantially equivalent to the taximposed by this Article on the vehicle to a taxing jurisdiction outside thisState is allowed a credit against the tax due under this Article for the amountof tax paid to the other jurisdiction.
(b) Tax Paid Within OneYear. A person who applies for a certificate of title for a motor vehiclethat is titled in another state but was formerly titled in this State isallowed a credit against the tax due under this Article for the amount of taxpaid under this Article by that person on the same vehicle within one yearbefore the application for a certificate of title. (1989, c. 692, s. 4.1; 1995,c. 390, s. 32; c. 512, s. 1.)