North Carolina Statutes
§ 105-449.61 — Tax restrictions; administration
North Carolina § 105-449.61
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 36CGasoline, Diesel, and Blends
Subch. VMOTOR FUEL TAXES
This text of North Carolina § 105-449.61 (Tax restrictions; administration) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.C. Gen. Stat. § 105-449.61 (2026).
Text
(a)No Local Tax. - A county or city may not impose a tax on the sale, distribution, or use of motor fuel, except motor fuel for which a refund of the per gallon excise tax is allowed under G.S. 105-449.105A, 105-449.106(d), or 105-449.107.
(b)No Double Tax. - The tax imposed by this Chapter applies only once on the same motor fuel.
(c)Administration. - Article 9 of this Chapter applies to this Article. (1995, c. 390, s. 3; 2014-3, s. 9.6; 2023-12, s. 3.15.)
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
When tax payableCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105-449.61, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-449.61.