Article 5A - NORTH CAROLINA HIGHWAY USE TAX
- Section 105-187.1 - Definitions
- Section 105-187.2 - Highway use tax imposed
- Section 105-187.3 - Rate of tax
- Section 105-187.4 - Payment of tax
- Section 105-187.5 - Alternate tax for a limited possession commitment
- Section 105-187.6 - Exemptions from highway use tax
- Section 105-187.7 - Credits
- Section 105-187.8 - Refund for return of purchased motor vehicle
- Section 105-187.9 - Disposition of tax proceeds
- Section 105-187.10 - Penalties and remedies
- Section 105-187.11 - Repealed
- Section 105-187.12 through 105-187.14 - Reserved