§105-241.19. Declaratory judgments, injunctions, and other actions prohibited

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The remedies in G.S. 105-241.11 through G.S. 105-241.18 set out the exclusive remedies for disputing the denial of a requested refund, a taxpayer's liability for a tax, or the constitutionality of a tax statute. Any other action is barred. Neither an action for declaratory judgment, an action for an injunction to prevent the collection of a tax, nor any other action is allowed.

(2007-491, s. 1; 2008-107, s. 28.28(c).)

                    
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