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North Carolina General Statutes Chapter 105. Taxation § 105-449.38. Tax levied

Current as of January 01, 2023 | Updated by Findlaw Staff

A road tax for the privilege of using the streets and highways of this State is imposed upon every motor carrier on the amount of motor fuel or alternative fuel used by the carrier in its operations within this State. The tax shall be at the rate established by the Secretary pursuant to G.S. 105-449.80 or G.S. 105-449.136, as appropriate. This tax is in addition to any other taxes imposed on motor carriers.

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Cite this article: FindLaw.com - North Carolina General Statutes Chapter 105. Taxation § 105-449.38. Tax levied - last updated January 01, 2023 | https://codes.findlaw.com/nc/chapter-105-taxation/nc-gen-st-sect-105-449-38/

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