2005 North Carolina Code - General Statutes § 105-241.3. Appeal without payment of tax from Tax Review Board decision.

§ 105‑241.3.  Appeal without payment of tax from Tax Review Board decision.

(a)       Any taxpayer aggrieved by the decision of the Tax Review Board may, upon payment of the tax, penalties and interest asserted to be due or upon filing with the Secretary a bond in such form as the Secretary may prescribe in the amount of said taxes, penalties and interest conditioned on payment of any liability found to be due on an appeal, appeal said decision to the superior court under the provisions of Article 4 of Chapter 150B of the General Statutes; provided, neither this section nor the provisions of Article 4 of Chapter 150B shall be construed to prohibit a jeopardy assessment and execution made in accordance with the provisions of G.S. 105‑241.2

(b)       When an appeal is taken under this section from the Tax Review Board's dismissal of a petition for administrative review under the provisions of G.S. 105‑241.2(c), the question of appeal shall be limited to a determination of whether the Tax Review Board erred in its dismissal, and in the event that the court finds error, the case shall be remanded to the Tax Review Board to be heard. (1955, c. 1350, s. 6; 1957, c. 1340, s. 10; 1973, c. 476, s. 193; 1981 (Reg. Sess., 1982), c. 1211, s. 1; 1987, c. 827, s. 20.)