There is a newer version of the North Carolina General Statutes
2014 North Carolina General Statutes
Chapter 105 - Taxation.
Article 5A - North Carolina Highway Use Tax.
- § 105-187.1 - 1. Definitions.
- § 105-187.2 - 2. Highway use tax imposed.
- § 105-187.3 - 3. Rate of tax.
- § 105-187.4 - 4. Payment of tax.
- § 105-187.5 - 5. Alternate tax for those who rent or lease motor vehicles.
- § 105-187.6 - 6. Exemptions from highway use tax.
- § 105-187.7 - 7. Credits.
- § 105-187.8 - 8. Refund for return of purchased motor vehicle.
- § 105-187.9 - 9. Disposition of tax proceeds.
- § 105-187.10 - 10. Penalties and remedies.
- §§ 105-187.11 - 11: Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007.
- § 105-187.12 through 105-187.14 - 12 through 105-187.14. . Reserved for future codification purposes.
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