N.C. Gen. Stat. § 105-449.61
Tax restrictions; administration
Redline — June 1, 2021 → current.View current text →
Current — June 1, 2022
As of June 1, 2021
(1) No Local Tax. — A county or city may not impose a tax on the sale, distribution, or use of motor fuel, except motor fuel for which a refund of the per gallon excise tax is allowed under G.S. 105-449.105A or G.S. 105-449.107.
(1) No Local Tax. — A county or city may not impose a tax on the sale, distribution, or use of motor fuel, except motor fuel for which a refund of the per gallon excise tax is allowed under G.S. 105-449.105 A or G.S. 105-449.107.
(2) No Double Tax. - The tax imposed by this Chapter applies only once on the same motor fuel.
(2) No Double Tax. — The tax imposed by this Chapter applies only once on the same motor fuel.
(3) Administration. - Article 9 of this Chapter applies to this Article.
(3) Administration. — Article 9 of this Chapter applies to this Article.
History
(1995, c. 390, s. 3; 2014-3, s. 9.6.)
Effect of Amendments. - Session Laws 2014-3, s. 9.6, effective May 29, 2014, added the exception at the end of subsection (a).
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.