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Taxation – Civil Practice – Judicial Review – Late Tax Payment – Sovereign Immunity (access required)

Lord Baltimore Capital Corp. v. North Carolina Department of Revenue (Lawyers Weekly No. 020-085-17, 10 pp.) (Gregory McGuire, J.) 2017 NCBC 79 Holding: G.S. § 105-241.16 allows a taxpayer to seek judicial review of a contested tax assessment – in derogation of the Department of Revenue’s sovereign immunity – only if the taxpayer first pays the ...

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