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

North Carolina Statutes

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

North Carolina § 105-241.19

Ch. 105Taxation

Art. 9General Administration; Penalties and Remedies

Subch. ILEVY OF TAXES

This text of North Carolina § 105-241.19 (Declaratory judgments, injunctions, and other actions prohibited) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 105-241.19 (2026).

Text

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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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).)