19A NCAC 03C .0436 HIGHWAY USE TAX
Used vehicles are taxed by the schedule of values published by Tax Equity Consultants, Inc., P.O. Box 4388, Cary, North Carolina 27519-4388, including all subsequent editions and amendments. A copy of their publication may be obtained at a price of forty dollars ($40.00).
History Note: Authority G.S. 20-39; 105‑187.3;
Eff. November 1, 1991;
Amended Eff. January 1, 1994.