§ 105-449.62. Nature of tax. - North Carolina Statutes

§ 105‑449.62.  Nature oftax.

This Article imposes a tax onmotor fuel to provide revenue for the State's transportation needs and for theother purposes listed in Part 7 of this Article.  The tax is collected from thesupplier or importer of the fuel because this method is the most efficient wayto collect the tax.  The tax is designed, however, to be paid ultimately by theperson who consumes the fuel.  The tax becomes a part of the cost of the fueland is consequently paid by those who subsequently purchase and consume thefuel. (1997‑60, s. 1.)