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5 <br /> Military Leave and Earning Statement (LES) : Is a document given on a monthly basis <br /> to members of the United States military which reports their pay, home of record and <br /> service status . The LES is required when applying for exemption from Motor Vehicle <br /> Property Taxes . Active duty , non-resident military personnel may be exempt from North <br /> Carolina motor vehicle property tax as allowed by United States Code , Title 50 , Service <br /> members ' Civil Relief Act of 1940 . (Amended in 2009 by The Military Spouse ' s <br /> Residency Relief Act) <br /> Titles and Brands : Section 1 , Chapter 7 <br /> NCDMV Title Manual 14th Edition Revised January 2016 <br /> Title : Document that records the ownership of vehicles and the liens against them . <br /> Custom -Built : A vehicle that is completely reconstructed or assembled from new or used <br /> parts . Will be branded " Specially Constructed Vehicle " <br /> Flood Vehicles : A motor vehicle that has been submerged or practically submerged in <br /> water to the extent that damage to the body , engine , transmission or differential has <br /> occurred . <br /> Reconstructed Vehicles : A motor vehicle required to be registered that has been <br /> materially altered from original construction due to the removal addition or substitution <br /> of essential parts . <br /> Salvaged Motor Vehicles : Is a vehicle that has been damaged by collision or other <br /> occurrence to the extent that the cost of repairs exceeds 75 % of fair market value , <br /> whether or not the motor vehicle has been declared a total loss by an insurer . Repairs <br /> shall include the cost of parts and labor, or a vehicle for which an insurance company has <br /> paid a claim that exceeds 75 % of the Fair Market Value . If the salvaged vehicle is six <br /> model years old or newer, an Anti - Theft Inspection by the License and Theft Bureau is <br /> required . <br /> Salvage Rebuilt Vehicle : A salvaged vehicle that has been rebuilt for title and <br /> registration . <br /> Junk Vehicle : A motor vehicle which is incapable of operation or use upon the highways <br /> and has no resale value except as scrap or parts . The vehicle shall not be titled . <br /> Antique Vehicle : A motor vehicle manufactured in 1980 and prior <br /> Commercial Trucking JR.P) : The International Registration Plan is a registration <br /> reciprocity agreement among jurisdictions in the US and Canada which provides for <br /> payment of license fee on the basis of fleet miles operated in various jurisdictions . <br /> Total Loss : Repairs were more than the market value of the vehicle and the insurance <br /> company is unwilling to pay for the repairs . <br /> Total Loss/Rebuilt : Whatever the repairs were to make the vehicle road worthy after a <br /> Total Loss status has been given . Vehicle must be 5 ears old or older . Vehicle status <br /> g Y <br /> then remains as salvaged or rebuilt . <br /> Certificate of Destruction : NC DMV will not register this type of vehicle . It is not fit <br /> for North Carolina roads . <br />