N.C. Gen. Stat. § 105-241.19

Current through Session Law 2024-56

Section 105-241.19 - Declaratory judgments, injunctions, and other actions prohibited

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

Amended by 2008 N.C. Sess. Laws 107,s. 28.28.(c), eff. 10/1/2008.

Added by 2007 N.C. Sess. Laws 491,s. 1, eff. 1/1/2008.