105-449.61. Tax restrictions; administration.
(a) No Local Tax. - A county or city may not impose a tax on the sale, distribution, or use of motor fuel, except motor fuel for which a refund of the per gallon excise tax is allowed under G.S. 105-449.105A or G.S. 105-449.107.
(b) No Double Tax. - The tax imposed by this Chapter applies only once on the same motor fuel.
(c) Administration. - Article 9 of this Chapter applies to this Article.