North Carolina General Statutes
Chapter 105 - Taxation
Article 5A - North Carolina Highway Use Tax.

§ 105-187.1 - Definitions. - 105-187.1. Definitions. (a) The following definitions and the definitions in...

§ 105-187.2 - Highway use tax imposed. - 105-187.2. Highway use tax imposed. A tax is imposed on...

§ 105-187.3 - Rate of tax. - 105-187.3. Rate of tax. (a) Tax Base. - The tax...

§ 105-187.4 - Payment of tax. - 105-187.4. Payment of tax. (a) Method. The tax imposed by...

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

§ 105-187.6 - Exemptions from highway use tax. - 105-187.6. Exemptions from highway use tax. (a) Full Exemptions. -...

§ 105-187.7 - Credits. - 105-187.7. Credits. (a) Tax Paid in Another State. - A...

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

§ 105-187.9 - Disposition of tax proceeds. - 105-187.9. Disposition of tax proceeds. (a) Distribution. - Taxes collected...

§ 105-187.10 - Penalties and remedies. - 105-187.10. Penalties and remedies. (a) Penalties. - The penalty for...