§ 119-23. Administration by Commissioner of Agriculture; collection of fees by Department of Revenue and payment into State treasury; disposition of moneys by State Treasurer. - North Carolina Statutes

§ 119‑23. Administration by Commissioner of Agriculture; collection of fees by Departmentof Revenue and payment into State treasury; disposition of moneys by StateTreasurer.

Gasoline and oil inspection fees or taxes shall be collected by, andreports relating thereto, shall be made to, the Department of Revenue. Theadministration of the gasoline and oil inspection law shall otherwise beadministered by the Commissioner of Agriculture. Except as provided in G.S. 119‑26.1(c)and G.S. 119‑39.1, all moneys received under the authority of thisArticle shall be paid into the State treasury and the State Treasurer shallplace to the credit of the "State Highway Fund" that proportion ofsaid funds representing inspection fees collected on highway use motor fuels,as certified monthly to the State Treasurer by the Secretary of Revenue, andthe remainder of said funds shall be credited to the general fund. (1937, c. 425, s. 6; 1941, c. 36; 1949, c. 1167; 1963,c. 245; 1973, c. 476, s. 193; 1998‑215, s. 23(b).)