State Codes and Statutes
Statutes > North-carolina > Chapter_105 > GS_105-449_42§105‑449.42. Payment of tax.
The tax levied by this Articleis due when a motor carrier files a quarterly report under G.S. 105‑449.45.The amount of tax due is calculated on the amount of motor fuel or alternativefuel used by the motor carrier in its operations within this State during thequarter covered by the report. (1955, c. 823, s. 6; 1973, c.476, s. 193; 1979, 2nd Sess., c. 1086, s. 2; 1983, c. 29, s. 2; 1991, c. 182,s. 4; 1999‑337, s. 38.)
