The State of North Carolina will increase the gasoline tax by 3.9 cents beginning, January 1, 2012. State law requires it be recalculated twice a year based on a formula linked to wholesale gas prices.

The tax is now at 38.9 cents per gallon, which is an all-time high in North Carolina. Only four other states have higher gas taxes now. This was reported by the Mt. Airy News, on Jan. 1, 2012, page 1 The tax rate in Virginia for gasoline and deisel is 17.5 cents per gallon. The retail price of gasoline at Exxon stations in Patrick County, VA on January 1, 2011 is $3.099 cents per gallon The lowest gasoline price in Virginia as reported by the web site: http://www.virginiagasprices.com/ is $2.93 per gallon at Sam's Club in Charlottesville, VA