§ 105-241.17. Civil action challenging statute as unconstitutional. - North Carolina Statutes

§ 105‑241.17.  Civilaction challenging statute as unconstitutional.

A taxpayer who claims that atax statute is unconstitutional may bring a civil action in the Superior Courtof Wake County to determine the taxpayer's liability under that statute if all ofthe conditions in this section are met. In filing an action under this section,a taxpayer must follow the procedures for a mandatory business case set forthin G.S. 7A‑45.4(b) through (f). The conditions for filing a civil actionare:

(1)        The taxpayer exhaustedthe prehearing remedy by receiving a final determination after a review and aconference.

(2)        The taxpayercommenced a contested case at the Office of Administrative Hearings.

(3)        The Office ofAdministrative Hearings dismissed the contested case petition for lack ofjurisdiction because the sole issue is the constitutionality of a statute andnot the application of a statute.

(4)        The taxpayer haspaid the amount of tax, penalties, and interest the final determination statesis due.

(5)        The civil action isfiled within two years of the dismissal. (2007‑491, s. 1.)