The North Carolina motor fuels tax for gasoline, diesel, and alternative fuels will remain at 36.1 cents per gallon for the period of Jan. 1 – Dec. 31, 2021. The inspection tax will be .0025 cents per gallon.
The North Carolina Department of Revenue sets the yearly rate based on a formula defined in state law. The new rate should be used beginning with the gasoline, diesel, and alternative fuels reports for January 2021. Those reports should be filed with the Department of Revenue in February 2021. The state motor fuels tax is included in the retail price paid by consumers at the pump.