§ 143-300.9. Payment of excess damages relating to unconstitutional taxes. - North Carolina Statutes

§ 143‑300.9. Payment of excess damages relating to unconstitutional taxes.

In an action to which this Article applies, the State shall pay theexcess amount of a judgment or settlement under G.S. 143‑300.6 fordamages against a State employee for collecting or administering a tax that isheld unconstitutional.  The excess amount is the amount of the judgment orsettlement over (i) the limit provided in G.S. 143‑300.6(a) and (ii) anycoverage under G.S. 58‑32‑15.  This section does not waive thesovereign immunity of the State with respect to any claim. (1991, c. 674, s. 1.)