§ 105-187.10. Penalties and remedies. - North Carolina Statutes

§ 105‑187.10.  Penaltiesand remedies.

(a)        Penalties. – Thepenalty for bad checks in G.S. 105‑236(1) applies to a check offered inpayment of the tax imposed by this Article. In addition, if a check offered tothe Division in payment of the tax imposed by this Article is returned unpaidand the tax for which the check was offered, plus the penalty imposed underG.S. 105‑236(1), is not paid within 30 days after the Commissionerdemands its payment, the Commissioner may revoke the registration plate of thevehicle for which a certificate of title was issued when the check was offered.

(b)        Unpaid Taxes. – Theremedies for collection of taxes in Article 9 of this Chapter apply to thetaxes levied by this Article and collected by the Commissioner. In applying theseremedies, the Commissioner has the same authority as the Secretary.

(c)        Appeals. – Ataxpayer who disagrees with the presumed value of a motor vehicle must pay thetax based on the presumed value, but may appeal the value to the Commissioner.A taxpayer who appeals the value must provide two estimates of the value of thevehicle to the Commissioner. If the Commissioner finds that the value of thevehicle is less than the presumed value of the vehicle, the Commissioner shallrefund any overpayment of tax made by the taxpayer with interest at the ratespecified in G.S. 105‑241.21 from the date of the overpayment. (1989, c. 692, s. 4.1; c.770, s. 74.8; 2007‑491, ss. 21, 44(1)b.)