Article

Tax on Motor Carriers

N.C. Gen. Stat. § 105-449.37— Definitions; tax liability; application
N.C. Gen. Stat. § 105-449.38— Tax levied
N.C. Gen. Stat. § 105-449.39— Credit for payment of motor fuel tax
N.C. Gen. Stat. § 105-449.40— Secretary may require bond
N.C. Gen. Stat. § 105-449.42— Payment of tax
N.C. Gen. Stat. § 105-449.42A— Leased motor vehicles
N.C. Gen. Stat. § 105-449.43— Application of tax proceeds
N.C. Gen. Stat. § 105-449.44— How to determine the amount of fuel used in the State; presumption of amount used
N.C. Gen. Stat. § 105-449.45— Returns of carriers
N.C. Gen. Stat. § 105-449.46— Record-keeping requirements; inspection authority
N.C. Gen. Stat. § 105-449.47— Licensure of vehicles
N.C. Gen. Stat. § 105-449.47A— Denial of license application and decal issuance
N.C. Gen. Stat. § 105-449.47B— Revocation of license
N.C. Gen. Stat. § 105-449.49— Temporary permits
N.C. Gen. Stat. § 105-449.50— Repealed by Session Laws 2008-134, s. 21
N.C. Gen. Stat. § 105-449.51— Violations declared to be misdemeanors
N.C. Gen. Stat. § 105-449.52— Civil penalties applicable to motor carriers
N.C. Gen. Stat. § 105-449.53— Repealed by Session Laws 1963, c. 1169, s. 6
N.C. Gen. Stat. § 105-449.54— Commissioner of Motor Vehicles made process agent of nonresident motor carriers
N.C. Gen. Stat. § 105-449.57— Cooperative agreements between jurisdictions
N.C. Gen. Stat. § 105-449.58— Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.59— Reserved for future codification purposes