GroundRules
N.C. Gen. Stat. § 105-449.61: Tax restrictions; administration.
Where this section sits in the code
- SUBCHAPTER V. MOTOR FUEL TAXES.
- Article 36C. Gasoline, Diesel, and Blends.
- Part 1. General Provisions.
(a) No Local Tax. - A county or city may not impose a tax on the sale, distribution, or use of motor fuel, except motor fuel for which a refund of the per gallon excise tax is allowed under G.S. 105-449.105A, 105-449.106(d), or 105-449.107.
(b) No Double Tax. - The tax imposed by this Chapter applies only once on the same motor fuel.
(c) Administration. - Article 9 of this Chapter applies to this Article. (1995, c. 390, s. 3; 2014-3, s. 9.6; 2023-12, s. 3.15.)
Collected 2026-08-27T18:15:52Z. Source file · JSON