§ 113-315.8. Refund of assessment; refusal to pay assessment. - North Carolina Statutes

§ 113‑315.8. Refund of assessment; refusal to pay assessment.

Any persons or firm hereinunder assessed shall have the right to demandof and receive from the treasurer or disbursing office of the agency a refundof such assessment so collected, provided such  demand for refund is made inwriting within 30 days from the end of the assessment year which shall bedetermined by the agency. Should a person or firm hereinunder assessed refuseto pay and does not pay the assessment within 30 days of when it is due andpayable, then in such event suit may be brought by the duly certified agency ina court of competent jurisdiction to enforce the collection of the saidassessment. (1967, c. 890, s.16; 1971, c. 642, s. 1.)