2005 North Carolina Code - General Statutes § 105-241.4. Action to recover tax paid.

§ 105‑241.4.  Action to recover tax paid.

Within 30 days after notification of the Secretary's decision with respect to liability under this Subchapter or Subchapter V, any taxpayer aggrieved thereby, in lieu of petitioning for administrative review thereof by the Tax Review Board under G.S. 105‑241.2, may pay the tax and bring a civil action for its recovery as provided in G.S. 105‑267.

Any taxpayer who has obtained an administrative review by the Tax Review Board as provided by G.S. 105‑241.2 and who is aggrieved by the decision of the Board may, in lieu of appealing pursuant to the provisions of G.S. 105‑241.3, within 30 days after notification of the Board's decision with respect to liability pay the tax and bring a civil action for its recovery as provided in G.S. 105‑267.

Either party may appeal to the appellate division from the judgment of the superior court under the rules and regulations prescribed by law for appeals, except that if the Secretary appeals, the Secretary is not required to give any undertaking or make any deposit to secure the cost of the appeal.

Any taxes, interest or penalties paid and found by the court to be in excess of those which can be properly assessed shall be ordered refunded to the taxpayer with interest from time of payment. (1955, c. 1350, s. 7; 1957, c. 1340, s. 10; 1967, c. 1110, s. 9; 1969, c. 44, s. 65; 1973, c. 476, s. 193; 1991, c. 45, s. 26.)