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§ 105-187.60 - Definitions. - 105-187.60. Definitions. The definitions set out in G.S. 105-164.3 and...
§ 105-187.61 - Tax imposed. - 105-187.61. Tax imposed. (a) Tax Rate. - An excise tax...
§ 105-187.62 - Administration. - 105-187.62. Administration. (a) Collection. - The owner or operator of...
§ 105-187.63 - Use of tax proceeds. - 105-187.63. Use of tax proceeds. From the taxes received pursuant...