§ 105‑449.61.  Tax restrictions; administration.
(a)	No Local Tax. – A county or city may not impose a tax on the sale, distribution, or use of motor fuel, except motor fuel for which a refund of the per gallon excise tax is allowed under G.S. 105‑449.105A, 105‑449.106(d), or 105‑449.107.
(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; 2014‑3, s. 9.6; 2023‑12, s. 3.15.)