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<br /> North Carolina General Statutes § 105-381 Taxpayer's remedies - Legal Research Page 1 of 2 €
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<br /> �-'�������������� North Carolina General Statutes § 105-381 Taxpayer's --
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<br /> US Supreme Court remedies
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<br /> Arizona 1�����
<br /> California (a)Statement ofDefense.Any taxpayer asserting a valid defense to the e�forcement of the collection of a tax ,�,
<br /> Florida assessed upon his property shall proceed as hereinafter provided. � ' �''
<br /> i
<br /> Georgia (I)For the purpose of this subsection,a valid defense shall include the following: '
<br /> Illinois
<br /> Indiana a,A tax imposed through clerica(enor, M�.
<br /> Massachusetts � _
<br /> Michigan b.An illegal taY; �' ay ��'�_-.��� �
<br /> Nevada , 7
<br /> New Jersey c.A taY levied for an illegal pucpose. � �
<br /> New York � -
<br /> North CaTOlina (2)If a tax has not been paid,the taxpayer may make a demand for the release of the tas claim by submitting to I
<br /> Oregon the goveming body of the tuxing unit a written statement of his defense to payment or enforcement of the tax and
<br /> Pennsylvania a request for release of the tax at any time prior to payment of the tax.
<br /> Texas �
<br /> Virginia (3)If a tax has been paid,the tazpayer,at any time within five yeacs after said tax first became due or within six �°''� �� ���
<br /> Washington months from the date of payment of such tas,whichever is the later date,may make a demand for a refund of tUe
<br /> tan paid by submitting to the goveming body of the taxing unit a written statement of his defense and a request
<br /> �Ts�;�C�.�'
<br /> for refund thereof. ��� �
<br /> (b)Action of Goveming Body.Upon receiving a taacpayei s writteu statement of defense and request for release
<br /> 1 USC-General or refund,tl�e goveming body of the taxing unit shall wit(vn 90 days after receipt of such request determine
<br /> Provisions whether the taxpayer has a valid defense to the tax imposed or any part thereo£and shall either release or refund �'"' _
<br /> 2 USC-The that portion of the amount that is determined to be in excess of the correct tax liabiliTy or notify the taxpayer in
<br /> --_ —__
<br /> Congress writing that no release or refund�vill be made.The goveming body may,by resolution,delegate its authority to
<br /> 3 USC-The determine requests for a release or refund of tas of less than one hundred dollars($100.00)to the Finance officer,
<br /> President manager,or attomey of tl�e taxing unit.A fina�ce officer,manager,or attorney to whom tl�is authority is
<br /> 4 USC-Flag and delegated shall monthly report to the goveming body the actions taken by him on requests for release or refund.
<br /> Seal All aetions taken by the governing body or finance officer,manager,or attomey on requests For release or refund
<br /> 5 USC-GoV't shall be recorded in the minutes of the goveming body.If a release is granted or refund made,the tax collector
<br /> Organization shall be credited with the amount released or refunded in his annual setdement.
<br /> 6 USC-Domestic
<br /> Security (c)Suit for Recovery of Property Ta�ces.
<br /> 7 USC-AgriCUlture
<br /> 8 USC-Aliens and (1)Request for Release before Payment.If within 90 days after receiving a ta>cpayer's request for release of an
<br /> Nallonality unpaid tax claim under(a)above,the governing body of the taYing unit has failed to grant the release,l�as
<br /> 9 USC-t�'bitration notified the taspayer that no release will be granted,or has taken no acrion on the renuest,the taspayer shall pay
<br /> 10 USC-Armed the tax.He may then�vithin three years from the date of payment bring a civil action against the taxing unit for
<br /> Forces the amount claimed.
<br /> 11 USC- �Z�Request for Refu�d.If within 90 days after receiving a taxpayer s request for refund under(a)above,the
<br /> Banlcruptcy goveming body has failed to refund the full amount requested by the taxpayer,has notified the tvcpayer that no
<br /> 12 USC-Banks and refund will be made,or has taken no action on the request,the taxpayer may bring a civil action against the
<br /> Ba�g ta�cing unit for the amount claimed.Such action may be brought at any time within three years from the '
<br /> 13 USC-Census expiration of the period in which the governing body is required to ack �
<br /> 14 USC-Coast
<br /> Guard (d)Civil Acrions.Civil actions brought pursuant to subsection(c)above shall be brought in the appropriate
<br /> 15 USC-CommetCe division of the general court of justice of the county in�vhich the taYing unit is located.If,upon the trial,it is
<br /> 8nd Trade determined that the ta:c or any paR of it was illegal or levied for an illegal purpose,or excessive as the result of a
<br /> 16 USC- clerical error,judgment shall be rendered therefor with interest thereon at six percent(6%)per annum,plus wsts,
<br /> Conservation and the judgment shall be wllected as in other civil actions.(1901,c.558,s.30;Rev.,s.2855;C.S.,s.7979;
<br /> 17 USC-CopyCights 1971,c.806,s.l;1973,a 564,s.3;1977,c.946,s.2;1985,a 150,s.1;1987,a 127.) `��`'�
<br /> 18 USC-Crimes `� `��y; k
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<br /> 20 USC-Education ''
<br /> 21 USC-Food and Lastmodi&ed.•February2l,2012 `-� '�l'-'"� �
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<br /> 22 USC-Foreign i
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<br /> 23 USC-Highways ` "� � i
<br /> 24 USC-Hospitals www.TrigonTax.com (_ _______ �
<br /> 25 USC-Indians We can help. Enrolled Agent. Experienced tax help. Call now. A�ci,a�zs t�
<br /> 26 USC-Internal
<br /> Revenue Code
<br /> 27 USC-
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<br /> http://law.onecle.com/north-carolina/105-taxation/105-381.html 8/5/2013
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