2021 Highway Use Tax Law Changes

This subsection is amended and provides “[t]axes collected under [Article 5A of Chapter 105 of the North Carolina General Statutes] at the rate of five percent (5%) and eight percent (8%) shall be credited to the Highway Fund. Taxes collected under [Article 5A of Chapter 105 of the North Carolina General Statutes] at the rate of three percent (3%) shall be credited to the North Carolina Highway Trust Fund."

(Effective July 1, 2021; SB 105, s. 42.10., S.L. 2021-180.)