Amends GS 7A-45.4(b)(1) to further require an action involving a material issue of tax law, or containing a constitutional challenge to a tax statute, to have an amount in controversy of at least $10,000, to be designated a mandatory complex business case.

Amends GS 105-241.16 to direct that petitions for judicial review of final decisions in contested tax cases at the Office of Administrative Hearings be filed in accordance with the procedures for a mandatory business case if the amount in controversy is at least $10,000.

Effective October 1, 2017, and applies to actions commenced on or after that date.