§ 105-449.61. Tax restrictions; administration.
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§ 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. (1995, c. 390, s. 3; 2014-3, s. 9.6; 2023-12, s. 3.15.)