Resources / NC Chapter 20 / Article 3 / Part 7. Title and Registration Fees

North Carolina General Statutes, Chapter 20

The full text of G.S. 20-88.01 (Revocation of registration for failure to register for or comply with road tax or pay civil penalty for buying or selling non-tax-paid fuel), with plain-English commentary from North Carolina DWI defense attorneys Chris Adkins and Chris Purkey in the side column. Article 3: Motor Vehicle Act of 1937.

Attorney commentary

This section links fuel tax enforcement to vehicle registration. If the Secretary of Revenue reports that a vehicle’s owner or lessee is not complying with the road tax laws in Articles 36B, 36C or 36D of Chapter 105, the Commissioner must withhold or revoke the vehicle’s registration plate.

The same applies when a civil penalty for buying or selling non-tax-paid fuel under G.S. 105-449.118 goes unpaid. Once notified, the Commissioner has no discretion: the statute says the plate “shall” be withheld or revoked.

Practical note: this mostly affects commercial motor carriers. Resolving the tax problem with the Department of Revenue is usually the route to getting a plate back. Related: G.S. 20-88 and G.S. 20-86.1.

Commentary by Attorney Chris Adkins & Attorney Chris Purkey, Adkins & Purkey, PLLC · Reviewed November 2026 · General information, not legal advice.

§ 20-88.01. Revocation of registration for failure to register for or comply with road tax or pay civil penalty for buying or selling non-tax-paid fuel.

(a) Road Tax. – The Secretary of Revenue may notify the Commissioner of those motor vehicles that are registered or are required to be registered under Article 36B of Chapter 105 and whose owners or lessees, as appropriate, are not in compliance with Article 36B, 36C, or 36D of Chapter 105. When notified, the Commissioner shall withhold or revoke the registration plate for the vehicle.

(b) Non-tax-paid Fuel. – The Secretary of Revenue may notify the Commissioner of those motor vehicles for which a civil penalty imposed under G.S. 105-449.118 has not been paid. When notified, the Commissioner shall withhold or revoke the registration plate of the vehicle. (1983, c. 713, s. 54; 1989, c. 692, s. 6.1; c. 770, s. 74.5; 1991, c. 613, s. 4; 1995, c. 390, s. 11.)

Official text of N.C. Gen. Stat. § 20-88.01 as published by the North Carolina General Assembly (Chapter 20 PDF, retrieved November 10, 2026). Verify the current version on ncleg.gov ↗.

§ 20-88.01. Revocation of registration for failure to register for or comply with road tax or pay civil penalty for buying or selling non-tax-paid fuel.

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