105-449.46. Inspection of books and records.
The Secretary and his authorized agents and representatives shall have the right at any reasonable time to inspect the books and records of any motor carrier subject to the tax imposed by this Article or to the registration fee imposed by Article 3 of Chapter 20 of the General Statutes. (1955, c. 823, s. 10; 1973, c. 476, s. 193; 2005-435, s. 5.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 36B - Tax on Motor Carriers.
§ 105-449.37 - Definitions; tax liability; application.
§ 105-449.39 - Credit for payment of motor fuel tax.
§ 105-449.40 - Secretary may require bond.
§ 105-449.42 - Payment of tax.
§ 105-449.42A - Leased motor vehicles.
§ 105-449.43 - Application of tax proceeds.
§ 105-449.44 - How to determine the amount of fuel used in the State; presumption of amount used.
§ 105-449.45 - Returns of carriers.
§ 105-449.46 - Inspection of books and records.
§ 105-449.47 - Licensure of vehicles.
§ 105-449.47A - Denial of license application and decal issuance.
§ 105-449.47B - Revocation of license.
§ 105-449.49 - Temporary permits.
§ 105-449.51 - Violations declared to be misdemeanors.
§ 105-449.52 - Civil penalties applicable to motor carriers.
§ 105-449.54 - Commissioner of Motor Vehicles made process agent of nonresident motor carriers.
§ 105-449.57 - Cooperative agreements between jurisdictions.