Section 105-449.61 - Tax restrictions; administration(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.N.C. Gen. Stat. § 105-449.61
Amended by 2023 N.C. Sess. Laws 12,s. 3.15, eff. 4/3/2023.Amended by 2014 N.C. Sess. Laws 3,s. 9.6, eff. 5/29/2014.