{"data":{"id":"us-nc/n.c.-gen.-stat.-105-449.61","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-449.61","heading":"Tax restrictions; administration.","body":"(a)\tNo 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.\n(b)\tNo Double Tax. - The tax imposed by this Chapter applies only once on the same motor fuel.\n(c)\tAdministration. - Article 9 of this Chapter applies to this Article. (1995, c. 390, s. 3; 2014-3, s. 9.6; 2023-12, s. 3.15.)","path":["","SUBCHAPTER V. MOTOR FUEL TAXES.","Article 36C. Gasoline, Diesel, and Blends.","Part 1. General Provisions."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-449.61.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"c2bb796d8314adb013f3f1b0cd36af91ef7f023953cd62089086d20c50b67af8","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-449.60","next":"us-nc/n.c.-gen.-stat.-105-449.62"},"notice":"GroundRules: Original legal text. Not legal advice."}