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.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 9 - General Administration; Penalties and Remedies.
§ 105-228.90 - Scope and definitions.
§ 105-230 - Charter suspended for failure to report.
§ 105-231 - Recodified as the second paragraph of § 105-230 by S.L1998-212, s29A.14(k).
§ 105-232 - Rights restored; receivership and liquidation.
§ 105-235 - Every day's failure a separate offense.
§ 105-236 - Penalties; situs of violations; penalty disposition.
§ 105-236.1 - Enforcement of revenue laws by revenue law enforcement agents.
§ 105-237 - Waiver; installment payments.
§ 105-237.1 - Compromise of liability.
§ 105-239.1 - Transferee liability.
§ 105-240 - Tax upon settlement of fiduciary's account.
§ 105-240.1 - Agreements with respect to domicile.
§ 105-241 - Where and how taxes payable; tax period; liens.
§ 105-241.01 - Electronic filing of returns.
§ 105-241.6 - Statute of limitations for refunds.
§ 105-241.7 - Procedure for obtaining a refund.
§ 105-241.8 - Statute of limitations for assessments.
§ 105-241.9 - Procedure for proposing an assessment.
§ 105-241.10 - Limit on refunds and assessments after a federal determination.
§ 105-241.11 - Requesting review of a proposed denial of a refund or a proposed assessment.
§ 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.
§ 105-241.19 - Declaratory judgments, injunctions, and other actions prohibited.
§ 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.
§ 105-242.1 - 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.
§ 105-244.1 - 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.
§ 105-245 - 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.
§ 105-250 - Law applicable to foreign corporations.
§ 105-251 - Information required of taxpayer and corrections based on information.
§ 105-251.2 - Compliance informational returns.
§ 105-254 - Secretary to furnish forms.
§ 105-254.1 - Identification of veterans on income tax form D-400.
§ 105-255 - Secretary of Revenue to keep records.
§ 105-256 - Publications prepared by Secretary of Revenue; report on fraud prevention progress.
§ 105-256.1 - Corporate annual report.
§ 105-257 - Department may charge fee for report or other document.
§ 105-258.1 - Taxpayer interviews.
§ 105-258.2 - Taxpayer conversations.
§ 105-258.3 - Power of attorney.
§ 105-259 - Secrecy required of officials; penalty for violation[Effective until January 1, 2023]
§ 105-260 - Evaluation of Department personnel.
§ 105-260.1 - Delegation of authority to hold hearings.
§ 105-261 - Secretary and deputies to administer oaths.
§ 105-262.1 - Rules to exercise authority under G.S105-130.5A.
§ 105-263 - Timely filing of mailed documents and requests for extensions.
§ 105-264 - Effect of Secretary's interpretation of revenue laws.
§ 105-264.1 - Secretary's interpretation applies to local taxes that are based on State taxes.
§ 105-264.2 - Publication of written determinations.
§ 105-266.2 - Refund of tax paid on substantial income later restored.
§ 105-268 - Reciprocal comity.
§ 105-268.1 - Agreements to coordinate the administration and collection of taxes.
§ 105-268.2 - Expenditures and commitments authorized to effectuate agreements.
§ 105-268.3 - Returns to be filed and taxes paid pursuant to agreements.
§ 105-269 - Extraterritorial authority to enforce payment.
§ 105-269.1 - Local authorities authorized to furnish office space.
§ 105-269.3 - Enforcement of Subchapter V and fuel inspection tax.
§ 105-269.4 - Election to apply income tax refund to following year's tax.
§ 105-269.5 - Contribution of income tax refund to Wildlife Conservation Account.
§ 105-269.13 - Debts not collectible under North Carolina law.
§ 105-269.14 - Payment of use tax with individual income tax.