North Carolina Highway Use Tax.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. North Carolina Highway Use Tax.

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Section
105-187.1

Definitions.

Section
105-187.2

Highway use tax imposed.

Section
105-187.3

Rate of tax.

Section
105-187.4

Payment of tax.

Section
105-187.5

Alternate tax for a limited possession commitment.

Section
105-187.6

Exemptions from highway use tax.

Section
105-187.7

Credits.

Section
105-187.8

Refund for return of purchased motor vehicle.

Section
105-187.9

Disposition of tax proceeds.

Section
105-187.10

Penalties and remedies.

Sections
105-187.11

Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007.

Sections
105-187.12 through 105-187.14 - through 105

187.Reserved for future codification purposes.