§ 106-9.6. Suits to prevent collection prohibited; payment under protest and recovery of fee or tax so paid. - North Carolina Statutes

§ 106‑9.6.  Suitsto prevent collection prohibited; payment under protest and recovery of fee ortax so paid.

No court of this State shall entertain a suit of any kind brought forthe purpose of preventing the collection of any fee or tax imposed in this Chapter.Whenever a person shall have a valid defense  to the enforcement of thecollection of a fee or tax assessed or charged against him or his property,such person shall pay such fee or tax to the proper officer, and notify suchofficer in writing that he pays the same under protest. Such payment shall bewithout prejudice to any defense or rights he may have in the premises, and hemay, at any time within 30 days after such payment, demand the same in writingfrom the Commissioner of Agriculture; and if the same shall not be refundedwithin 90 days thereafter, may sue such official in the courts of the State forthe amount so demanded. Such suit must be brought in the Superior Court of WakeCounty, or in the county in which the taxpayer resides. (1963, c. 458.)