North Carolina Code § 105-187.9

Disposition of tax proceeds.
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(a) Distribution. - Taxes collected under this Article at the rate of five percent (5%) and eight percent (8%) shall be credited to the Highway Fund. Taxes collected under this Article at the rate of three percent (3%) shall be credited to the North Carolina Highway Trust Fund.
(b) Repealed by Session Laws 2010-31, s. 28.7(i), and Session Laws 2013-183, s. 4.1, effective July 1, 2013.
(c) Repealed by Session Laws 2013-183, s. 4.1, effective July 1, 2013.

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