There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 105 Taxation.
Article 36C - Gasoline, Diesel, and Blends.
105-449.61. Tax restrictions; administration.
NC Gen Stat § 105-449.61 What's This?
105‑449.61. Tax restrictions; administration.
(a) No Local Tax. A county or city may not impose a tax on the sale, distribution, or use of motor fuel.
(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.)
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