North Carolina General Statutes
Chapter 105 - Taxation
Article 36B - Tax on Motor Carriers.

§ 105-449.37 - Definitions; tax liability; application. - 105-449.37. Definitions; tax liability; application. (a) Definitions. - The following...

§ 105-449.38 - Tax levied. - 105-449.38. Tax levied. A road tax for the privilege of...

§ 105-449.39 - Credit for payment of motor fuel tax. - 105-449.39. Credit for payment of motor fuel tax. Every motor...

§ 105-449.40 - Secretary may require bond. - 105-449.40. Secretary may require bond. (a) Authority. - The Secretary...

§ 105-449.42 - Payment of tax. - 105-449.42. Payment of tax. The tax levied by this Article...

§ 105-449.42A - Leased motor vehicles. - 105-449.42A. Leased motor vehicles. (a) Lessor in Leasing Business. -...

§ 105-449.43 - Application of tax proceeds. - 105-449.43. Application of tax proceeds. Tax revenue collected under this...

§ 105-449.44 - How to determine the amount of fuel used in the State; presumption of amount used. - 105-449.44. How to determine the amount of fuel used in...

§ 105-449.45 - Returns of carriers. - 105-449.45. Returns of carriers. (a) Return. - A motor carrier...

§ 105-449.46 - Inspection of books and records. - 105-449.46. Inspection of books and records. The Secretary and his...

§ 105-449.47 - Licensure of vehicles. - 105-449.47. Licensure of vehicles. (a) Requirement. - A motor carrier...

§ 105-449.47A - Denial of license application and decal issuance. - 105-449.47A. Denial of license application and decal issuance. The Secretary...

§ 105-449.47B - Revocation of license. - 105-449.47B. Revocation of license. (a) Revocation. - The Secretary may...

§ 105-449.49 - Temporary permits. - 105-449.49. Temporary permits. (a) Permitting Service. - Upon application to...

§ 105-449.51 - Violations declared to be misdemeanors. - 105-449.51. Violations declared to be misdemeanors. A person who operates...

§ 105-449.52 - Civil penalties applicable to motor carriers. - 105-449.52. Civil penalties applicable to motor carriers. (a) Penalty. -...

§ 105-449.54 - Commissioner of Motor Vehicles made process agent of nonresident motor carriers. - 105-449.54. Commissioner of Motor Vehicles made process agent of nonresident...

§ 105-449.57 - Cooperative agreements between jurisdictions. - 105-449.57. Cooperative agreements between jurisdictions. (a) Authority. - The Secretary...