Amends GS 20-157.1 as follows. Sets forth new definitions funeral director and funeral establishment. Makes conforming change to definition of funeral procession, which means two or more vehicles accompanying the remains of a deceased person, or traveling to the church, chapel, or other location at which the funeral services are to be held, in which the lead vehicle is either a State or local law enforcement vehicle, other vehicle designated by a law enforcement officer or the funeral director, or the lead vehicle displays a flashing amber or purple light, sign, pennant, flag, or other insignia furnished by a funeral establishment (was, funeral home) indicating a funeral procession.

Amends GS 20-157.1(e) to specify that funeral procession has the right-of-way at intersections regardless of traffic control signs or signals, except the operator of any vehicle in a funeral procession must yield the right-of-way (1) to law enforcement vehicles, fire protection vehicles, rescue vehicles, ambulances, and other emergency vehicles giving appropriate warning signals by light or siren and (2) when directed to do so by a law enforcement officer. Amends GS 20-157.1(c) to delete references requiring lead vehicle in a funeral procession to comply with all traffic control signals. Specifies that when lead vehicle in a funeral procession has lawfully progressed across an intersection, all vehicles may follow. Deletes language specifying that lead funeral vehicle only can progress across an intersection in accordance with the traffic-control sign or signal, or when directed to do so by a law enforcement officer or a designee of a law enforcement officer or the funeral director, or when the lead vehicle is a law enforcement vehicle that progresses across the intersection while giving appropriate warning by light or siren. Makes technical and conforming changes. Makes conforming changes to GS 20-157.1(i) to refer to amended subsections. Effective December 1, 2023, and applies to offenses committed on or after that date. 

Specifies registration requirements with the Division of Motor Vehicles (DMV) for lead funeral establishment vehicle used in funeral processions along with registration fee of $100. Specifies that funeral establishments must amend their registration before using a vehicle not described in its initial registration (which does not expire). Prohibits the DMV from charging an additional fee for amending registrations. Specifies that failure to register a lead funeral vehicle is an infraction punishable by fine of $250, but not negligence per se. Specifies that fees collected are to be credited to the Highway Fund. Effective December 1, 2023, and applies to funeral processions held on or after that date.

Deletes provisions of GS 20-157.1 that specify that local government ordinances in conflict with any part of the statute control and prevail over the conflicting part. 

Provides immunity to any funeral director, funeral establishment, or any of their employees or agents for any death, personal injury, or property damage resulting from, caused by, or arising from any action or inaction of an operator of a vehicle in a funeral procession if: (1) the funeral procession was operating in accordance with the provisions of GS 20-157.1 or (2) the funeral procession would have been operating in accordance with the provisions of GS 20-157.1 but for a negligent act or omission in the operation of one or more vehicles in the funeral procession. Specifies that the limited grant of immunity does not apply if the death, personal  injury, or property damage arose from a negligent act or omission in the operation of a vehicle operated by the funeral director, funeral establishment, or any of its employees or agents. Specifies that the operator of a vehicle in a funeral procession will not be deemed to be an agent of the funeral director or funeral establishment unless such operator is either of the following: (1) an employee of the funeral director or funeral establishment and acting in the course of his or her employment or (2) an independent contractor retained by the funeral director or funeral  establishment and performing services for the funeral director, funeral establishment, or funeral home. Effective December 1, 2023, and applies to death, personal injury, or property damage occurring on or after that date.

Effective December 1, 2023, except as provided herein.