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Highway use tax imposed.

G.S. 105-187.2
in effect
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§ 105-187.2.  Highway use tax imposed. A tax is imposed on the privilege of using the highways of this State.  This tax is in addition to all other taxes and fees imposed. (1989, c. 692, s. 4.1.)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-187.2.htmlFetched: 10/19/2026

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