N.C. Gen. Stat. § 105-241.19
Declaratory judgments, injunctions, and other actions prohibited
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
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.
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.
History
(2007-491, s. 1; 2008-107, s. 28.28(c).)
Effect of Amendments. - Session Laws 2008-107, s. 28.28(c), effective October 1, 2008, and applicable to actions filed on or after that date, substituted "G.S. 105-241.18" for "G.S. 105-241.17" in the first sentence.
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.