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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterV. MOTOR FUEL TAXES |
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Article36C. Gasoline, Diesel, and Blends |
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Part3. Tax and Liability |
§ 105-449.80. Tax rate |
§ 105-449.81. Excise tax on motor fuel |
§ 105-449.82. Liability for tax on removals from a refinery or terminal |
§ 105-449.83. Liability for tax on imports |
§ 105-449.83A. Liability for tax on fuel grade ethanol and biodiesel |
§ 105-449.84. Liability for tax on blended fuel |
§ 105-449.84A. Liability for tax on behind-the-rack transfers |
§ 105-449.85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal |
§ 105-449.86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles |
§ 105-449.87. Backup tax and liability for the tax |
§ 105-449.88. Exemptions from the excise tax |
§ 105-449.88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes |
§ 105-449.89. Restrictions on removal of motor fuel from terminal |