North Carolina Info
THE HEART OF COASTAL CAROLINA
The Marine Air Community at Havelock-Cherry Point, N.C., is truly unique in all the Corps. The official city seal and logo of the Greater Havelock Chamber of Commerce both feature the venerable Harrier, and every wholesome activity from youth sports to church fellowship is a model of civilian-military teamwork here. Newcomers, young Marines and Sailors for whom Cherry Point is a first duty station may be amazed at the hometown quality of life in the area. Opportunities for service and community involvement abound, and whether it’s Scouting, coaching in a kid’s soccer league or getting involved with clubs like Civitan or Rotary, men and women in uniform have always been welcomed with open arms.
Special events throughout the year – the Chili Festival and Christmas Parade, the Newport Pig Cookin’ and the Morehead City Seafood Festival – introduce the uninitiated to the unique, friendly culture of eastern North Carolina.
LEGAL RESIDENCE
Service members and their dependents who are stationed at Cherry Point are said to “reside” in North Carolina because they maintain a place to live in the state (even if their home is in the barracks). Marines and Sailors who establish North Carolina as their place of “residence” intend to make the state their permanent home. This includes paying taxes to the state, registering to vote and registering vehicles. A wife does not automatically have the same residence as her husband. The fact that a dependent takes a job while the sponsor is stationed in North Carolina does not of itself make the dependent a citizen of North Carolina.
INCOME TAX/PERSONAL PROPERTY TAX
Among the subjects addressed by the Soldier’s’ and Sailors’ Civil Relief Act is taxation. The Act benefits you, the service member, by exempting your service pay and personal property from taxation by the state in which you are stationed, in this case, North Carolina. However, you are subject to the income tax and personal property tax of your home state.
The application of the North Carolina personal property tax law varies, depending upon your status (e.g., military, non-military spouse, citizen or non-citizen of North Carolina, living on base, living off base). Be sure to check with the Joint Law Center on the air station to clarify your status. Recent legislation exempts North Carolina residents from paying income tax on active duty and military retirement income. The Act does not apply to spouses and dependents of service members unless they are also in the service. The income and personal property of civilian spouses and dependents can be taxed in North Carolina as well as by their state of residence and the state where the income is earned.
You should also be aware that income which service members earn from North Carolina sources through part-time work will probably be taxable by North Carolina.
SEAT BELTS
It is the law in North Carolina that all drivers and passengers, in the rear seat as well as in the front seat, ages 16 and older must wear their seat belts. Children less than age 16 are covered by the NC child passenger safety law, which stipulates alternate means to restrain the child in a safety seat meeting federal standards. Persons over 16 years of age are individually responsible whether or not that person is the driver.
DRINKING AGE
The drinking age in North Carolina is 21, and it applies to Cherry Point as well. NOTE: If you have any questions about the above topics or on any legal matter, contact the Joint Law Center, in Bldg. 219, at 252-466-2361.