Tax on Motor Carriers.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. Tax on Motor Carriers.

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Section
105-449.37

Definitions; tax liability; application.

Section
105-449.38

Tax levied.

Section
105-449.39

Credit for payment of motor fuel tax.

Section
105-449.40

Secretary may require bond.

Sections
105-449.41

Repealed by Session Laws 2002-108, s. 2, effective January 1, 2003.

Section
105-449.42

Payment of tax.

Section
105-449.42A

Leased motor vehicles.

Section
105-449.43

Application of tax proceeds.

Section
105-449.44

How to determine the amount of fuel used in the State; presumption of amount used.

Section
105-449.45

Returns of carriers.

Section
105-449.46

Inspection of books and records.

Section
105-449.47

Licensure of vehicles.

Section
105-449.47A

Denial of license application and decal issuance.

Sections
105-449.48

Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.

Section
105-449.49

Temporary permits.

Sections
105-449.50

Repealed by Session Laws 2008-134, s. 21.

Section
105-449.51

Violations declared to be misdemeanors.

Section
105-449.52

Civil penalties applicable to motor carriers.

Section
105-449.53

Repealed by Session Laws 1963, c. 1169, s. 6.

Section
105-449.54

Commissioner of Motor Vehicles made process agent of nonresident motor carriers.

Sections
105-449.55 through 105-449.56 - through 105

449.56: Repealed by Session Laws 1991, c. 42, s. 17.

Section
105-449.57

Cooperative agreements between jurisdictions.

Section
105-449.58

Reserved for future codification purposes.

Section
105-449.59

Reserved for future codification purposes.