There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 105 Taxation.
Article 5A - North Carolina Highway Use Tax.
105-187.2. Highway use tax imposed.
NC Gen Stat § 105-187.2 What's This?
105‑187.2. Highway use tax imposed.
A tax is imposed on the privilege of using the highways of this State. This tax is in addition to all other taxes and fees imposed. (1989, c. 692, s. 4.1.)
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