North Carolina General Statutes
Article 5A - North Carolina Highway Use Tax.
§ 105-187.2 - Highway use tax imposed.

105-187.2. Highway use tax imposed.
A tax is imposed on the privilege of using the highways of this State. This tax is in addition to all other taxes and fees imposed. (1989, c. 692, s. 4.1.)

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Structure North Carolina General Statutes

North Carolina General Statutes

Chapter 105 - Taxation

Article 5A - North Carolina Highway Use Tax.

§ 105-187.1 - Definitions.

§ 105-187.2 - Highway use tax imposed.

§ 105-187.3 - Rate of tax.

§ 105-187.4 - Payment of tax.

§ 105-187.5 - Alternate tax for a limited possession commitment.

§ 105-187.6 - Exemptions from highway use tax.

§ 105-187.7 - Credits.

§ 105-187.8 - Refund for return of purchased motor vehicle.

§ 105-187.9 - Disposition of tax proceeds.

§ 105-187.10 - Penalties and remedies.