GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2017

S                                                                                                                                                     1

SENATE BILL 563

Short Title:      Business Court Changes.		(Public)
Sponsors:	Senators Barringer, Newton, and Lee (Primary Sponsors).
Referred to:	Rules and Operations of the Senate

April 3, 2017

A BILL TO BE ENTITLED

AN ACT to amend the law governing the north carolina business court to provide that a tax contestation case must involve an amount in controversy of at least ten thousand dollars in order to be designated a mandatory complex business case.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 7A‑45.4(b) reads as rewritten:

"(b)      The following actions shall be designated as mandatory complex business cases:

(1)        An action involving in which the amount in controversy computed in accordance with G.S. 7A‑243 is at least ten thousand dollars ($10,000) and that involves a material issue related to tax law that has been the subject of a contested tax case for which judicial review is requested under G.S. 105‑241.16, or a civil action under G.S. 105‑241.17 containing a constitutional challenge to a tax statute, shall be designated as a mandatory complex business case by the petitioner or plaintiff.

…."

SECTION 2.  G.S. 105‑241.16 reads as rewritten:

"§ 105‑241.16.  Judicial review of decision after contested case hearing.

A taxpayer aggrieved by the final decision in a contested case commenced at the Office of Administrative Hearings may seek judicial review of the decision in accordance with Article 4 of Chapter 150B of the General Statutes. Notwithstanding G.S. 150B‑45, a petition for judicial review must be filed in the Superior Court of Wake County and in accordance with the procedures for a mandatory business case set forth in G.S. 7A‑45.4(b) through (f). (f), if the amount in controversy computed in accordance with G.S. 7A‑243 is at least ten thousand dollars ($10,000). Before filing a petition for judicial review, a taxpayer must pay the amount of tax, penalties, and interest the final decision states is due. A taxpayer may appeal a decision of the Business Court to the appellate division in accordance with G.S. 150B‑52."

SECTION 3.  This act becomes effective October 1, 2017, and applies to actions commenced on or after that date.