§ 105-449.61. Tax restrictions; administration. - North Carolina Statutes

§ 105‑449.61.  Taxrestrictions; administration.

(a)        No Local Tax. – Acounty or city may not impose a tax on the sale, distribution, or use of motorfuel.

(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. (1995, c. 390, s. 3.)