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

PUBLISHED

N.C.G.S. § 105-449.38

Tax levied.

Effective date
2026-08-08
Last verified
2026-08-09
Source
official source
Revision history
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A road tax for the privilege of using the streets and highways of this State is imposed upon every motor carrier on the amount of motor fuel or alternative fuel used by the carrier in its operations within this State. The tax shall be at the rate established by the Secretary pursuant to G.S. 105-449.80 or G.S. 105-449.136, as appropriate. This tax is in addition to any other taxes imposed on motor carriers. (1955, c. 823, s. 2; 1969, c. 600, s. 22; 1981, c. 690, s. 3; 1985 (Reg. Sess., 1986), c. 982, s. 16; 1995, c. 390, s. 16; 2001-205, s. 2; 2008-134, s. 17.)

Reviewed 2026-08-09 · source_verified