§ 105-449.38. (Effective until January 1, 2009) Tax levied. - North Carolina Statutes

§ 105‑449.38. (Effective until January 1, 2009) Tax levied.

A road tax for the privilegeof using the streets and highways of this State is imposed upon every motorcarrier on the amount of motor fuel or alternative fuel used by the carrier inits operations within this State. The tax shall be at the rate established bythe Secretary pursuant to G.S. 105‑449.80 or G.S. 105‑449.136, asappropriate. This tax is in addition to any other taxes imposed on motorcarriers (1955,c. 823, s. 2; 1969, c. 600, s. 22; 1981, c. 690, s. 3; 1985 (Reg. Sess., 1986),c. 982, s. 16; 1995, c. 390, s. 16; 2001‑205, s. 2.)

§ 105‑449.38. (Effective January 1, 2009) Tax levied.

A road tax for the privilegeof using the streets and highways of this State is imposed upon every motorcarrier on the amount of motor fuel or alternative fuel used by the carrier inits operations within this State. The tax shall be at the rate established bythe Secretary pursuant to G.S. 105‑449.80 or G.S. 105‑449.136, asappropriate. This tax is in addition to any other taxes imposed on motorcarriers.  (1955,c. 823, s. 2; 1969, c. 600, s. 22; 1981, c. 690, s. 3; 1985 (Reg. Sess., 1986),c. 982, s. 16; 1995, c. 390, s. 16; 2001‑205, s. 2; 2008‑134, s.17.)