Bill Summary for S 563 (2017-2018)
Printer-friendly: Click to view
Bill: BUSINESS COURT CHANGES.
Summary date:
Mar 30 2017
Bill Information:
View NCGA Bill Details | 2017-2018 Session |
AN ACT TO REQUIRE COMMERCE TO ASSIGN DISTRESS FACTORS TO COUNTIES.Intro. by Barringer, Newton, Lee.
View: All Summaries for Bill | Tracking: |
Bill summary
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.