N.C. Gen. Stat. § 105-243
Taxes recoverable by action
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
When requested by the Secretary, the Attorney General must bring an action to recover the amount of tax that is due from a taxpayer and is collectible under G.S. 105-241.22. In the action, the taxpayer may not challenge the liability for the tax. A judgment in the action has the same priority as a tax lien. The judgment is not subject to a claim for a homestead exemption. The action must be brought in one of the following:
When requested by the Secretary, the Attorney General must bring an action to recover the amount of tax that is due from a taxpayer and is collectible under G.S. 105-241.22. In the action, the taxpayer may not challenge the liability for the tax. A judgment in the action has the same priority as a tax lien. The judgment is not subject to a claim for a homestead exemption. The action must be brought in one of the following:
(1) The Superior Court of Wake County.
(1) The Superior Court of Wake County.
(2) The taxpayer's county of residence.
(2) The taxpayer’s county of residence.
(3) A county where the taxpayer owns real property.
(3) A county where the taxpayer owns real property.
(4) The county in which the taxpayer has its principal place of business.
(4) The county in which the taxpayer has its principal place of business.
(5) A court of competent jurisdiction of another state.
(5) A court of competent jurisdiction of another state.
History
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.