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U.S. State Codes
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North-Carolina
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Chapter 105 - Taxation
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Article 5A - North Carolina Highway Use Tax.
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 those who rent or lease motor vehicles.
§ 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.