§ 105-449.61. Tax restrictions; administration.
§ 105‑449.61. Taxrestrictions; administration.
(a) No Local Tax. Acounty or city may not impose a tax on the sale, distribution, or use of motorfuel.
(b) No Double Tax. The tax imposed by this Chapter applies only once on the same motor fuel.
(c) Administration. Article 9 of this Chapter applies to this Article. (1995, c. 390, s. 3.)