A party aggrieved by the final decision in a contested case commenced at the Office of Administrative Hearings may seek judicial review of the decision in accordance with Article 4 of Chapter 150B of the General Statutes. Notwithstanding G.S. 150B-45, a petition for judicial review must be filed in the Superior Court of Wake County and in accordance with the procedures for a mandatory business case set forth in G.S. 7A-45.4(b) through (f). Before filing a petition for judicial review, a taxpayer must pay the amount of tax, penalties, and interest the final decision states is due. A party may appeal a decision of the Business Court to the appellate division in accordance with G.S. 150B-52.
N.C. Gen. Stat. § 105-241.16
Judicial review of decision after contested case hearing
Applied in 11 court decisions — leading case 201 N.C. App. 35 - North Carolina Department of Revenue v. Bill Davis Racing (2009)
Most recently applied in In Re Summons Issued to Target Corp. (December 2018)
2007-491, s. 1; 2010-95, s. 9; 2017-204, s. 4.1(e).
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.