§ 105-241.19. Declaratory judgments, injunctions, and other actions prohibited. - North Carolina Statutes

§ 105‑241.19. Declaratory judgments, injunctions, and other actions prohibited.

The remedies in G.S. 105‑241.11through G.S. 105‑241.18 set out the exclusive remedies for disputing thedenial of a requested refund, a taxpayer's liability for a tax, or theconstitutionality of a tax statute. Any other action is barred. Neither anaction for declaratory judgment, an action for an injunction to prevent thecollection of a tax, nor any other action is allowed.  (2007‑491, s. 1; 2008‑107,s. 28.28(c).)