There is a newer version of the North Carolina General Statutes
2015 North Carolina General Statutes
Chapter 105 - Taxation.
Article 36B - Tax on Carriers Using Fuel Purchased Outside State.
- § 105-449.37 - 37. Definitions; tax liability; application.
- § 105-449.38 - 38. Tax levied.
- § 105-449.39 - 39. Credit for payment of motor fuel tax.
- § 105-449.40 - 40. Secretary may require bond.
- §§ 105-449.41 - 41: Repealed by Session Laws 2002-108, s. 2, effective January 1, 2003.
- § 105-449.42 - 42. Payment of tax.
- § 105-449.42A - 42A. Leased motor vehicles.
- § 105-449.43 - 43. Application of tax proceeds.
- § 105-449.44 - 44. How to determine the amount of fuel used in the State; presumption of amount used.
- § 105-449.45 - 45. Returns of carriers.
- § 105-449.46 - 46. Inspection of books and records.
- § 105-449.47 - 47. Registration of vehicles.
- § 105-449.47A - 47A. Reasons why the Secretary can deny an application for a registration and decals.
- §§ 105-449.48 - 48: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.
- § 105-449.49 - 49. Temporary permits.
- §§ 105-449.50 - 50. Repealed by Session Laws 2008-134, s. 21.
- § 105-449.51 - 51. Violations declared to be misdemeanors.
- § 105-449.52 - 52. Civil penalties applicable to motor carriers.
- §§ 105-449.53 - 53. Repealed by Session Laws 1963, c. 1169, s. 6.
- § 105-449.54 - 54. Commissioner of Motor Vehicles made process agent of nonresident motor carriers.
- §§ 105-449.55 through 105-449.56 - 55 through 105-449.56: Repealed by Session Laws 1991, c. 42, s. 17.
- § 105-449.57 - 57. Cooperative agreements between jurisdictions.
- § 105-449.58 - 58. . Reserved for future codification purposes.
- § 105-449.59 - 59. . Reserved for future codification purposes.
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