reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-241.17 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.17 - Civil action challenging statute as unconstitutional.

 105-241.17. Civil action challenging statute as unconstitutional.A taxpayer who claims that a tax statute is unconstitutional may bring a civil action in the Superior Court of Wake County to determine the taxpayer's liability under that statute if all of the conditions in this section are met. In filing an action under this section, a taxpayer must follow the procedures for a mandatory business case set forth in G.S. 7A-45.4(b) through (f). The conditions for filing a civil action are:(1) The taxpayer exhausted the prehearing remedy by receiving a final determination after a review and a conference.(2) The taxpayer commenced a contested case at the Office of Administrative Hearings.(3) The Office of Administrative Hearings dismissed the contested case petition for lack of jurisdiction because the sole issue is the constitutionality of a statute and not the application of a statute.(4) The taxpayer has paid the amount of tax, penalties, and interest the final determination states is due.(5) The civil action is filed within two years of the dismissal. (2007-491, s. 1.)
NC Gen Stat § 105-241.19 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.19 - Declaratory judgments, injunctions, and other actions prohibited.

 105-241.19. Declaratory judgments, injunctions, and other actions prohibited.The remedies in G.S. 105-241.11 through G.S. 105-241.18 set out the exclusive remedies for disputing the denial of a requested refund, a taxpayer's liability for a tax, or the constitutionality of a tax statute. Any other action is barred. Neither an action for declaratory judgment, an action for an injunction to prevent the collection of a tax, nor any other action is allowed.  (2007-491, s. 1; 2008-107, s. 28.28(c).)
NC Gen Stat § 105-241.20 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.20 - Delivery of notice to the taxpayer.

 105-241.20. Delivery of notice to the taxpayer.(a) Scope. - This section applies to the following notices:(1) A proposed denial of a refund or a denial of a refund.(2) A proposed assessment.(3) A notice of collection.(4) A final determination.(b) Method. - The Secretary must deliver a notice listed in subsection (a) of this section to a taxpayer either in person or by United States mail sent to the taxpayer's last known address. A notice mailed to a taxpayer is presumed to have been received by the taxpayer unless the taxpayer makes an affidavit to the contrary within 90 days after the notice was mailed. If the taxpayer makes this affidavit, the notice is considered to have been delivered on the date the taxpayer makes the affidavit, and any time limit affected by the notice is extended to the date the taxpayer makes the affidavit.  (2007-491, s. 1; 2019-169, s. 6.5.)
NC Gen Stat § 105-241.21 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.21 - Interest on taxes.

 105-241.21. Interest on taxes.(a) Rate. - The interest rate set by the Secretary applies to interest that accrues on overpayments and assessments of tax. On or before June 1 and December 1 of each year, the Secretary must establish the interest rate to be in effect during the six-month period beginning on the next succeeding July 1 and January 1, respectively. In determining the interest rate, the Secretary must give due consideration to current market conditions and to the rate that will be in effect on that date pursuant to the Code. If no new rate is established, the rate in effect during the preceding six-month period continues in effect. The rate established by the Secretary may not be less than five percent (5%) per year and may not exceed sixteen percent (16%) per year.(b) Accrual on Underpayments. - Interest accrues on an underpayment of tax from the date set by statute for payment of the tax until the tax is paid. Interest accrues only on the principal of the tax and does not accrue on any penalty.(c) Accrual on Refund. - Interest accrues on an overpayment of tax from the time set in the following subdivisions until the refund is paid.(1) Franchise, income, and gross premiums. - Interest on an overpayment of a tax levied under Article 3 of this Chapter and payable on an annual basis or of a tax levied under Article 4 or 8B of this Chapter accrues from a date 45 days after the latest of the following dates:a. The date the final return was filed.b. The date the final return was due to be filed.c. The date of the overpayment. The date of an overpayment of a tax levied under Article 4 or Article 8B of this Chapter is determined in accordance with section 6611(d), (f), (g), and (h) of the Code.(2) All other taxes. - Interest on an overpayment of a tax that is not included in subdivision (1) of this subsection accrues from a date that is 90 days after the date the tax was paid.(d) When Refund Is Paid. - A refund sent to a taxpayer is considered paid on a date determined by the Secretary that is no sooner than five days after a refund check is mailed. A refund set off against a debt pursuant to Chapter 105A of the General Statutes is considered paid five days after the Department mails the taxpayer a notice of the setoff, unless G.S. 105A-5 or G.S. 105A-8 requires the agency that requested the setoff to return the refund to the taxpayer. In this circumstance, the refund that was set off is not considered paid until five days after the agency that requested the refund mails the taxpayer a check for the refund. (2007-491, s. 1.)
NC Gen Stat § 105-241.22 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.22 - Collection of tax.

 105-241.22. Collection of tax.The Department may collect a tax in the following circumstances:(1) When a taxpayer files a return showing an amount due with the return and does not pay the amount shown due. This subdivision does not apply to a consolidated or combined return filed at the request of the Secretary under Part 1 of Article 4 of this Chapter.(2) When the Department sends a notice of collection after a taxpayer does not file a timely request for a Departmental review of a proposed assessment of tax or based upon taxpayer inaction in accordance with G.S. 105-241.13A.(3) When a taxpayer and the Department agree on a settlement concerning the amount of tax due.(4) When the Department sends a notice of final determination concerning an assessment of tax and the taxpayer does not file a timely petition for a contested case hearing on the assessment.(5) When a final decision is issued on a proposed assessment of tax after a contested case hearing.(6) When a petition for a contested case at the Office of Administrative Hearings is dismissed and the period for timely filing a petition has expired.  (2007-491, s. 1; 2008-134, s. 7(a); 2010-31, s. 31.10(c); 2017-204, s. 4.2; 2019-169, s. 6.7.)
NC Gen Stat § 105-241.23 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-241.23 - Jeopardy assessment and collection.

 105-241.23. Jeopardy assessment and collection.(a) Action. - The Secretary may at any time within the statute of limitations immediately assess and collect any tax the Secretary finds is due from a taxpayer if the Secretary determines that collection of the tax is in jeopardy and immediate assessment and collection are necessary in order to protect the interest of the State. In making a jeopardy collection, the Secretary may use any of the collection remedies in G.S. 105-242 and is not required to wait any period of time before using these remedies. Within 30 days after initiating a jeopardy collection, the Secretary must give the taxpayer the notice of proposed assessment required by G.S. 105-241.9.(b) Review by Department. - Within five days after initiating a jeopardy collection that is not the result of a criminal investigation or of a liability for a tax imposed under Article 2D of this Chapter, the Secretary must provide the taxpayer with a written statement of the information upon which the Secretary relied in initiating the jeopardy collection. Within 30 days after receipt of this written statement or, if no statement is received, within 30 days after the statement was due, the taxpayer may request the Secretary to review the action taken. After receipt of this request, the Secretary must determine whether initiating the jeopardy collection was reasonable under all the circumstances and whether the amount assessed and collected was reasonable under all the circumstances. The Secretary must give the taxpayer written notice of this determination within 30 days after the request.(c) Judicial Review. - Within 90 days after the earlier of the date a taxpayer received or should have received a determination of the Secretary concerning a jeopardy collection under subsection (b) of this section, the taxpayer may bring a civil action seeking review of the jeopardy collection. The taxpayer may bring the action in the Superior Court of Wake County or in the county in North Carolina in which the taxpayer resides. Within 20 days after the action is filed, the court must determine whether the initiation of the jeopardy collection was reasonable under the circumstances. If the court determines that an action of the Secretary was unreasonable or inappropriate, the court may order the Secretary to take any action the court finds appropriate. If the taxpayer shows reasonable grounds why the 20-day limit on the court should be extended, the court may grant an extension of not more than 40 additional days. (2007-491, s. 1.)
NC Gen Stat § 105-242.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-242.1 - Procedure for attachment and garnishment.

 105-242.1. Procedure for attachment and garnishment.(a) Notice. - G.S. 105-242 specifies when intangible property is subject to attachment and garnishment. Before the Department attaches and garnishes intangible property in payment of a tax, the Department must send the garnishee a notice of garnishment. The notice must be sent in accordance with the methods authorized in G.S. 105-241.20 or, with the agreement of the garnishee, by electronic means. The notice must contain all of the following information, unless the notice is an electronic notice subject to subsection (a1) of this section:(1) The taxpayer's name.(2) The taxpayer's social security number or federal identification number.(3) The amount of tax, interest, and penalties the taxpayer owes.(4) An explanation of the liability of a garnishee for tax owed by a taxpayer.(5) An explanation of the garnishee's responsibility concerning the notice.(a1) Electronic Notice. - Before the Department sends an electronic notice of garnishment to a garnishee, the Department and the garnishee must have an agreement that establishes the protocol for transmitting the notice and provides the information required under subdivisions (4) and (5) of subsection (a) of this section. An electronic notice must contain the information required under subdivisions (1), (2), and (3) of subsection (a) of this section.(b) Action. - A garnishee must comply with a notice of garnishment or file a written response to the notice within the time set in this subsection. A garnishee that is a financial institution must comply or file a response within 20 days after receiving a notice of garnishment. All other garnishees must comply or file a response within 30 days after receiving a notice of garnishment. A written response must explain why the garnishee is not subject to garnishment and attachment.Upon receipt of a written response, the Department must contact the garnishee and schedule a conference to discuss the response or inform the garnishee of the Department's position concerning the response. If the Department does not agree with the garnishee on the garnishee's liability, the Department may proceed to enforce the garnishee's liability for the tax by sending the garnishee a notice of proposed assessment in accordance with G.S. 105-241.9.(c) Release. - A notice of garnishment sent to a financial institution is released when the financial institution complies with the notice. A notice of garnishment sent to all other garnishees is released when the Department sends the garnishee a notice of release. A notice of release must state the name and social security number or federal identification number of the taxpayer to whom the release applies.(d) Financial Institution. - As used in this section, the term "financial institution" has the same meaning as in G.S. 53B-2.  (2007-491, s. 30; 2010-31, s. 31.8(i).)
NC Gen Stat § 105-243 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-243 - Taxes recoverable by action.

 105-243. Taxes recoverable by action.When requested by the Secretary, the Attorney General must bring an action to recover the amount of tax that is due from a taxpayer and is collectible under G.S. 105-241.22. In the action, the taxpayer may not challenge the liability for the tax. A judgment in the action has the same priority as a tax lien. The judgment is not subject to a claim for a homestead exemption. The action must be brought in one of the following:(1) The Superior Court of Wake County.(2) The taxpayer's county of residence.(3) A county where the taxpayer owns real property.(4) The county in which the taxpayer has its principal place of business.(5) A court of competent jurisdiction of another state. (1939, c. 158, s. 914; 1973, c. 476, s. 193; 2007-491, s. 32.)
NC Gen Stat § 105-244.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-244.1 - Cancellation of certain assessments.

 105-244.1. Cancellation of certain assessments.The Secretary of Revenue is hereby authorized, empowered and directed to cancel and abate all assessments made after October 16, 1940, for or on account of any tax owing to the State of North Carolina and which is payable to the Department of Revenue against any person who was killed while a member of the Armed Forces of the United States or who has a service connected disability as a result of which the United States is paying him disability compensation. This provision shall apply only to assessments made after October 16, 1940, for taxes which were due prior to the time the taxpayer was inducted into the Armed Forces of the United States. If any such assessment is or has been paid, the Secretary of Revenue may refund the amount paid but shall not add thereto any interest.  (1949, c. 392, s. 6; 1973, c. 476, s. 193; 2011-183, s. 73.)
NC Gen Stat § 105-244.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-244.2 - Expired pursuant to its own terms, effective January 1, 2010.

 105-244.2: Expired pursuant to its own terms, effective January 1, 2010.
NC Gen Stat § 105-244.4A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-244.4A - Grace period from sales and use tax enforcement actions with respect to the sale of certain digital property by certain continuing education and professional development providers.

 105-244.4A. Grace period from sales and use tax enforcement actions with respect to the sale of certain digital property by certain continuing education and professional development providers.The Department shall take no action to assess a person for any sales and use tax due for a filing period beginning on or after October 1, 2019, and ending prior to August 1, 2020, with respect to the retail sale of digital audio works or digital audiovisual works that meet either of the conditions listed in this section. This section does not apply to a person that received specific written advice from the Secretary for the transactions at issue for the laws in effect for the applicable period or to a person that collected tax and failed to remit it to the Department. The conditions are:(1) The digital audio works or digital audiovisual works consist of continuing education instruction approved or required by an occupational licensing board.(2) The digital audio works or digital audiovisual works consist of professional development instruction for school board members, administrators, or staff.  (2020-6, s. 3(d); 2020-58, s. 3.6.)
NC Gen Stat § 105-245 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-245 - Failure of sheriff to execute order.

 105-245. Failure of sheriff to execute order.If any sheriff of this State shall willfully fail, refuse, or neglect to execute any order directed to him by the Secretary of Revenue and within the time provided in this Subchapter, the official bond of such sheriff shall be liable for the tax, penalty, interest, and cost due by the taxpayer. (1939, c. 158, s. 916; 1973, c. 476, s. 193.)
NC Gen Stat § 105-246 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-246 - Actions, when tried.

 105-246. Actions, when tried.All actions or processes brought in any of the superior courts of this State, under provisions of this Subchapter, shall have precedence over any other civil causes pending in such courts, and the courts shall always be deemed open for trial of any such action or proceeding brought therein. (1939, c. 158, s. 917.)
NC Gen Stat § 105-247 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-247 - Municipalities not to levy income and inheritance tax.

 105-247. Municipalities not to levy income and inheritance tax.No city, town, township, or county shall levy any tax on income or inheritance. (1939, c. 158, s. 918.)
NC Gen Stat § 105-248 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-248 - Purpose of State taxes.

 105-248. Purpose of State taxes.The taxes levied in this Subchapter are for the expenses of the State government, the appropriations to its educational, charitable, and penal institutions, the interest on the debt of the State, the public schools, and other specific appropriations made by law, and shall be collected and paid into the General Fund. (1939, c. 158, s. 919; 1981, c. 3; 1993 (Reg. Sess., 1994), c. 745, s. 17.)
NC Gen Stat § 105-249.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-249.2 - Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.

 105-249.2. Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.(a) Combat. - The Secretary may not assess interest or a penalty against a taxpayer for any period that is disregarded under section 7508 of the Code in determining the taxpayer's liability for a federal tax. A taxpayer is granted an extension of time to file a return or take another action concerning a State tax for any period during which the Secretary may not assess interest or a penalty under this section.(b) Disaster. - The penalties in G.S. 105-236(a)(2), (3), and (4) may not be assessed for any period in which the time for filing a federal return or report or for paying a federal tax is extended under section 7508A of the Code because of a presidentially declared disaster. For the purpose of this section, "presidentially declared disaster" has the same meaning as in section 1033(h)(3) of the Code.  (1967, c. 706, s. 1; 1991, c. 439, s. 1; 1991 (Reg. Sess., 1992), c. 922, s. 10; 2001-87, s. 1; 2001-414, s. 24; 2006-162, s. 18; 2008-187, s. 16.)
NC Gen Stat § 105-250 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-250 - Law applicable to foreign corporations.

 105-250. Law applicable to foreign corporations.All foreign corporations, and the officers and agents thereof, doing business in this State, shall be subject to all the liabilities and restrictions that are or may be imposed upon corporations of like character, organized under the laws of this State, and shall have no other or greater powers. (1939, c. 158, s. 920.)
NC Gen Stat § 105-251 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-251 - Information required of taxpayer and corrections based on information.

 105-251. Information required of taxpayer and corrections based on information.(a) Scope of Information. - A taxpayer must give information to the Secretary when the Secretary requests the information. The Secretary may request a taxpayer to provide only the following kinds of information on a return, a report, or otherwise:(1) Information that identifies the taxpayer.(2) Information needed to determine the liability of the taxpayer for a tax.(3) Information needed to determine whether an item is subject to a tax.(4) Information that enables the Secretary to collect a tax.(5) Other information the law requires a taxpayer to provide or the Secretary needs to perform a duty a law requires the Secretary to perform.(b) Correction of Liability. - When a taxpayer provides information to the Secretary within the statute of limitations and the information establishes that an assessment against the taxpayer is incorrect or that the taxpayer is allowed a refund, the Secretary must adjust the assessment or issue the refund in accordance with the information. This action is a correction of an error by the Department or by the taxpayer and is not part of the process for the administrative or judicial review of a proposed assessment or a claim for refund.  (1939, c. 158, s. 921; 1973, c. 476, s. 193; 1993 (Reg. Sess., 1994), c. 661, s. 2; 2008-134, s. 71.)