|
5-268 CH. 105. TAXATION §105 -268.1
<br />oss References. -- As to refund of 266. As to suits for recovery of taxes
<br />isyment with interest, see § 105- paid under protest, see § 105 -267.
<br />CASE NOTES
<br />'
<br />is section is specifically limited est." This is a reasonable difference be-
<br />n
<br />, 7 7ri0
<br />i
<br />ate tames. It has no application to tween the two statutes. Cannon v. Max -
<br />(taxing units. Victory Cab Co. V. well, 205 N.C. 420, 171 S.E. 624 (1933).
<br />rnme st ration
<br />of Charlotte, 234 N.C. 572, 68 Where the Secretary of Revenue, with
<br />d 433 (1951). the approval of the Attorney General,
<br />Merence 'between this section orders a refund of taxes paid under pro-
<br />§ :.105 -287 is this: When a refund is test in accordance with this section,
<br />-ed under' this section, simply upon merely upon demand and notice of the
<br />Ed and notice by the taxpayer, no taxpayer, no suit having been brought to
<br />est is allowed, but when the de-
<br />recover the taxes, the taxpayer is not en-
<br />tfor a refund is denied, and the tax titled to interest on the amount re-
<br />r• is required to bring suit, and re
<br />the commission's office,
<br />,
<br />a, it is provided that "judgment funded. Cannon v. Maxwell, 205. N.C.
<br />p
<br />i' United States mail are
<br />�be rendered therefor, with inter- 420, 171 S.E. 624 (1933).
<br />postmark date. Notices
<br />rf-;.
<br />05 -268. Reciprocal comity.
<br />no postmark or an un_
<br />deemed filed when
<br />ze courts of this State shall recognize and enforce liabilities for
<br />re.
<br />owner has the burden of
<br />is_1awfully imposed by other states which extend a like comity
<br />al is timely.
<br />5iis.- State. (1939, c. 158, s. 938.)
<br />gPeriodicals. — See 13 N.C.L. Foreign Judgments," see 50 N.C.L. Rev.
<br />COIlBCt10II
<br />405. For article, "Recognition of 21 (1971).
<br />F. Chapter 1005 (S 1363)
<br />05- 268.1. Agreements to coordinate the adminis-
<br />17(b) (2) to set a $1.00
<br />10 maximum for the 10
<br />t ration and collection of taxes.
<br />!d for giving a worthless
<br />ie 'Secretary of Revenue is hereby authorized, with the approval
<br />axes. It also to provides
<br />ke.Governor and Council of State, to enter into agreements with
<br />s not apply" if the tax
<br />United States government or an department or agency thereof,
<br />len the check was re-
<br />p
<br />4ih -a state or any political subdivision thereof, for the purpose
<br />i8ldinating the administration and collection of taxes imposed
<br />r Payment, the person
<br />9i State and administered and collected by said Secretary with
<br />lad funds sufficient to
<br />'mposed by the United States or by any other state or political
<br />oOSit in some financial
<br />ti sion thereof. (1943 c. 747 s. 1; 1971, c. 806, s. 2; 1973, C.
<br />rs',2193.)
<br />alma but inadvertently
<br />:k on the account that
<br />ei, Note:.— Session Laws 1987 enter into agreements with any other
<br />three features of the
<br />t sss' 1988), c. 1096, s. 6 provides: state to coordinate and promote collet
<br />be rioted. First, it is
<br />,he"intent of the General Assembly tion of sales and use taxes by retailers
<br />the'Department of Revenue shall making mail order sales, as defined in
<br />ryer presents adequate
<br />,K1-of the sales and use taxes due this act."..
<br />ins spelled Out in the
<br />.State and local governments: Not - Legal Periodicals. — For article,
<br />' "Recognition
<br />ie the worthless check
<br />s`l:aniling j the provisions of G.S. of Foreign Judgments," see
<br />88:1;' the Secretary of Revenue 50 N.C.L. Rev. 21 (1971).
<br />ent and returned be-
<br />thout seeking :prior'approval of For comment on this enactment, see
<br />ds Or nonexistence of
<br />Wvernor and the-Council of State, 21 N.C.L. Rev. 363.
<br />1�:...
<br />"does not apply." This
<br />actor has no legal au-
<br />i.,
<br />the burden of proof
<br />:heck. The tax collec-
<br />t the requisite condi-
<br />�= 525
<br />
|