Skip to content

A public reference institution of the State of North Carolina's law

PUBLISHED

N.C.G.S. § 105-187.2

Highway use tax imposed.

Effective date
2026-08-08
Last verified
2026-08-09
Source
official source
Revision history
view all versions
A tax is imposed on the privilege of using the highways of this State.  This tax is in addition to all other taxes and fees imposed. (1989, c. 692, s. 4.1.)

Reviewed 2026-08-09 · source_verified