Article
North Carolina Highway Use Tax
- N.C. Gen. Stat. § 105-187.1— Definitions
- N.C. Gen. Stat. § 105-187.2— Highway use tax imposed
- N.C. Gen. Stat. § 105-187.3— Rate of tax
- N.C. Gen. Stat. § 105-187.4— Payment of tax
- N.C. Gen. Stat. § 105-187.5— Alternate tax for a limited possession commitment
- N.C. Gen. Stat. § 105-187.6— Exemptions from highway use tax
- N.C. Gen. Stat. § 105-187.7— Credits
- N.C. Gen. Stat. § 105-187.8— Refund for return of purchased motor vehicle
- N.C. Gen. Stat. § 105-187.9— Disposition of tax proceeds
- N.C. Gen. Stat. § 105-187.10— Penalties and remedies