§ 105-449.37 Definitions; tax liability; application
§ 105-449.38 Tax levied
§ 105-449.39 Credit for payment of motor fuel tax
§ 105-449.40 Secretary may require bond
§ 105-449.42 Payment of tax
§ 105-449.42A Leased motor vehicles
§ 105-449.43 Application of tax proceeds
§ 105-449.44 How to determine the amount of fuel used in the State; presumption of amount used
§ 105-449.45 Returns of carriers
§ 105-449.46 Inspection of books and records
§ 105-449.47 Licensure of vehicles
§ 105-449.47A Denial of license application and decal issuance
§ 105-449.47B Revocation of license
§ 105-449.49 Temporary permits
§ 105-449.51 Violations declared to be misdemeanors
§ 105-449.52 Civil penalties applicable to motor carriers
§ 105-449.54 Commissioner of Motor Vehicles made process agent of nonresident motor carriers
§ 105-449.57 Cooperative agreements between jurisdictions

Terms Used In North Carolina General Statutes > Chapter 105 > Article 36B - Tax on Motor Carriers

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
  • Fraud: Intentional deception resulting in injury to another.
  • in writing: may be construed to include printing, engraving, lithographing, and any other mode of representing words and letters: Provided, that in all cases where a written signature is required by law, the same shall be in a proper handwriting, or in a proper mark. See North Carolina General Statutes 12-3
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • property: shall include all property, both real and personal. See North Carolina General Statutes 12-3
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
  • United States: shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3