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2021 North Carolina General Statutes
Chapter 105 - Taxation
Article 5A - North Carolina Highway Use Tax.
- § 105-187.1 - Definitions.
- § 105-187.2 - Highway use tax imposed.
- § 105-187.3 - Rate of tax.
- § 105-187.4 - Payment of tax.
- § 105-187.5 - Alternate tax for a limited possession commitment.
- § 105-187.6 - Exemptions from highway use tax.
- § 105-187.7 - Credits.
- § 105-187.8 - Refund for return of purchased motor vehicle.
- § 105-187.9 - Disposition of tax proceeds.
- § 105-187.10 - Penalties and remedies.
- §§ 105-187.11 - Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007.
- § 105-187.12 through 105-187.14 - through 105-187.Reserved for future codification purposes.
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