North Carolina § 105-449 - 38. Tax levied.
Full text of North Carolina North Carolina General Statutes § 105-449 — 38. Tax levied., with citation guidance and answers to common questions.
§ 105-449. 38. Tax levied.
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. History (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.) Effect of Amendments. - Session Laws 2008-134, s. 17, effective January 1, 2009, made a minor punctuation change.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-449
What does North Carolina General Statutes § 105-449 cover?
Section 105-449 ("38. Tax levied.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-449?
A common citation format is "North Carolina General Statutes § 105-449" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-449 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.