N.C. Gen. Stat. § 105-449.61
Tax restrictions; administration
Redline — April 1, 2022 → current.View current text →
Current — June 1, 2022
As of April 1, 2022
(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.
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.