§ 105-241.16. Judicial review of decision after contested case hearing.
§ 105‑241.16. Judicialreview of decision after contested case hearing.
A taxpayer aggrieved by thefinal decision in a contested case commenced at the Office of AdministrativeHearings may seek judicial review of the decision in accordance with Article 4of Chapter 150B of the General Statutes. Notwithstanding G.S. 150B‑45, apetition for judicial review must be filed in the Superior Court of Wake Countyand in accordance with the procedures for a mandatory business case set forthin G.S. 7A‑45.4(b) through (f). A taxpayer who files a petition forjudicial review must pay the amount of tax, penalties, and interest the finaldecision states is due. A taxpayer may appeal a decision of the Business Courtto the appellate division in accordance with G.S. 150B‑52. (2007‑491, s. 1.)