North Carolina § 105-449 - 61. Tax restrictions; administration.
Full text of North Carolina North Carolina General Statutes § 105-449 — 61. Tax restrictions; administration., with citation guidance and answers to common questions.
§ 105-449. 61. Tax restrictions; administration.
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 or G.S. 105-449.107. No Double Tax. - The tax imposed by this Chapter applies only once on the same motor fuel. Administration. - Article 9 of this Chapter applies to this Article. History (1995, c. 390, s. 3; 2014-3, s. 9.6.) Effect of Amendments. - Session Laws 2014-3, s. 9.6, effective May 29, 2014, added the exception at the end of subsection (a).
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 ("61. Tax restrictions; administration.") 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.