{"data":{"id":"us-nc/n.c.-gen.-stat.-105-187.9","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-187.9","heading":"Disposition of tax proceeds.","body":"(a)\tDistribution. - Taxes collected under this Article at the rate of five percent (5%) and eight percent (8%) shall be credited to the Highway Fund. Taxes collected under this Article at the rate of three percent (3%) shall be credited to the North Carolina Highway Trust Fund.\n(b)\tRepealed by Session Laws 2010-31, s. 28.7(i), and Session Laws 2013-183, s. 4.1, effective July 1, 2013.\n(c)\tRepealed by Session Laws 2013-183, s. 4.1, effective July 1, 2013. (1989, c. 692, s. 4.1; c. 799, s. 33; 1993, c. 321, s. 164(a); 2001-424, s. 34.24(c); 2001-513, s. 15; 2008-107, s. 25.5(a), (c), (e); 2010-31, s. 28.7(f), (h)-(j); 2011-145, ss. 28.33(c), (d); 2011-391, s. 57; 2012-142, s. 24.8(b); 2013-183, s. 4.1; 2017-57, s. 2.2(f); 2019-69, s. 3; 2021-180, s. 42.10.)","path":["","Article 5A. North Carolina Highway Use Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.9.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"f85abd850e57ee127cb4a9d3fbf2805625826442954a92209cb4fb00fee749a0","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-187.8","next":"us-nc/n.c.-gen.-stat.-105-187.10"},"notice":"GroundRules: Original legal text. Not legal advice."}