Enacts new GS 113-278 requiring all an all‑terrain vehicle or motorcycle to be registered with the Wildlife Resources Commission (Commission) if it is not otherwise required to be registered, was manufactured in the year 2005 or later, and it is intended for off‑road operation. Includes an exception for vehicles exempted from registration under GS 20‑51 or those used primarily for agricultural purposes or by law enforcement, fire, rescue, and emergency medical service personnel in the performance of their duties.

Enacts new GS 113-278.1 setting out the requirements for registering all‑terrain vehicles or motorcycles with the Commission. Specifies items that an owner must supply when registering the all‑terrain vehicle or motorcycle and requires that the registration plate or sticker issued by the Commission be different in color or design from those issued by the Division of Motor Vehicles. Establishes a $15 registration fee and a $25 fee for a title on an all‑terrain vehicle or motorcycle registered for off‑road use. Requires that the title fee revenue be used by the Commission to operate the registration and titling system for off‑road vehicles. Specifies that an all‑terrain vehicle or motorcycle registered for off‑road use is not required to be insured and that the owner is not required to provide proof of financial responsibility before the vehicle is registered. Requires the Commission to collect sales and use tax, and any other tax required to be collected under GS Chapter 105 on an all‑terrain vehicle or motorcycle being registered for off‑road use and submit it to the Department of Revenue. Allows a credit in accordance with GS 105‑164.6(c) if the sales and use tax was paid at the time of purchase and the owner provides acceptable proof of payment at the time of registration.

Effective January 1, 2018.