There is a newer version of the North Carolina General Statutes
2013 North Carolina General Statutes
Chapter 105 - Taxation.
Article 5A - North Carolina Highway Use Tax.
- Section 105-187.1 - 1. Definitions.
- Section 105-187.2 - 2. Highway use tax imposed.
- Section 105-187.3 - 3. Rate of tax.
- Section 105-187.4 - 4. Payment of tax.
- Section 105-187.5 - 5. Alternate tax for those who rent or lease motor vehicles.
- Section 105-187.6 - 6. Exemptions from highway use tax.
- Section 105-187.7 - 7. Credits.
- Section 105-187.8 - 8. Refund for return of purchased motor vehicle.
- Section 105-187.9 - 9. Disposition of tax proceeds.
- Section 105-187.10 - 10. Penalties and remedies.
- Section 105-187.11 - 11: Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007.
- Section 105-187.12 through 105-187.14 - 12 through 105-187.14. . Reserved for future codification purposes.
Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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