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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterI. LEVY OF TAXES |
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Article5A. North Carolina Highway Use Tax |
| § 105-187.1. Definitions |
| § 105-187.2. Highway use tax imposed |
| § 105-187.3. Rate of tax |
| § 105-187.4. Payment of tax |
| § 105-187.5. Alternate tax for those who rent or lease motor vehicles |
| § 105-187.6. Exemptions from highway use tax |
| § 105-187.7. Credits |
| § 105-187.8. Refund for return of purchased motor vehicle |
| § 105-187.9. Disposition of tax proceeds |
| § 105-187.10. Penalties and remedies |
| § 105-187.11. Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007 |
| §§ 105-187.12 through 105-187.14. Reserved for future codification purposes |