North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 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.)
Source: view the official text
In this article (40 sections)
- 105-241.9 · Procedure for proposing an assessment
- 105-241.10 · Limit on refunds and assessments after a federal…
- 105-241.11 · Requesting review of a proposed denial of a refund or a…
- 105-241.12 · Result when taxpayer does not request a review
- 105-241.13 · Action on request for review
- 105-241.13A · Taxpayer inaction
- 105-241.14 · Final determination after Departmental review
- 105-241.15 · Contested case hearing on final determination
- 105-241.16 · Judicial review of decision after contested case hearing
- 105-241.17 · Civil action challenging statute as unconstitutional
- 105-241.18 · Class actions
- 105-241.19 · Declaratory judgments, injunctions, and other actions…
- 105-241.20 · Delivery of notice to the taxpayer
- 105-241.21 · Interest on taxes
- 105-241.22 · Collection of tax
- 105-241.23 · Jeopardy assessment and collection
- 105-241.24 · Statute of limitations on collections
- 105-242 · Warrants for collection of taxes; garnishment and attachment;…
- 105-242.1 · Procedure for attachment and garnishment
- 105-242.2 · Personal liability when certain taxes not paid
- 105-243 · Taxes recoverable by action
- 105-243.1 · Collection of tax debts
- 105-244 · Repealed by Session Laws 1998-212, s. 29A.14(o)
- 105-244.1 · Cancellation of certain assessments
- 105-244.2 · Expired pursuant to its own terms, effective January 1, 2010
- 105-244.3 · Sales tax base expansion protection act
- 105-244.4 · Reduction of certain sales tax assessments
- 105-244.4A · Grace period from sales and use tax enforcement actions…
- 105-245 · Failure of sheriff to execute order
- 105-246 · Actions, when tried
- 105-247 · Municipalities not to levy income and inheritance tax
- 105-248 · Purpose of State taxes
- 105-248.1 · Repealed by Session Laws 2007-527, s. 32, effective August…
- 105-249 · Repealed by Session Laws 1998-95, s. 27
- 105-249.1 · Repealed by Session Laws 1998-95, s. 28
- 105-249.2 · Due date extended and penalties waived for certain military…
- 105-249.3 · Repealed by Session Laws 1998-98, s. 19
- 105-250 · Law applicable to foreign corporations
- 105-250.1 · Repealed by Session Laws 1981 (Regular Session, 1982), c.…
- 105-251 · Information required of taxpayer and corrections based on…