The remedies in G.S. 105-241.11 through G.S. 105-241.18 set out the exclusive remedies for disputing the denial of a requested refund, a taxpayer's liability for a tax, or the constitutionality of a tax statute. Any other action is barred. Neither an action for declaratory judgment, an action for an injunction to prevent the collection of a tax, nor any other action is allowed.
N.C. Gen. Stat. § 105-241.19
Declaratory judgments, injunctions, and other actions prohibited
Applied in 1 court decision — leading case 231 N.C. App. 551 - Gust v. North Carolina Department of Revenue (2014)
Most recently applied in 231 N.C. App. 551 - Gust v. North Carolina Department of Revenue (January 2014)
2007-491, s. 1; 2008-107, s. 28.28(c).
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.