The remedies in N.C. Gen. Stat. § 105-241.11 through N.C. Gen. Stat. § 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. ?(2007-491, s. 1; 2008-107, s. 28.28(c).)

Terms Used In North Carolina General Statutes 105-241.19

  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Statute: A law passed by a legislature.