{"data":{"id":"us-nc/n.c.-gen.-stat.-105-241.16","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-241.16","heading":"Judicial review of decision after contested case hearing.","body":"A party 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). 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 party may appeal a decision of the Business Court to the appellate division in accordance with G.S. 150B-52. (2007-491, s. 1; 2010-95, s. 9; 2017-204, s. 4.1(e).)","path":["","Article 9. General Administration; Penalties and Remedies."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-241.16.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"286f927828c45b4810cfd4dca33721e8f0f59f4b7164da9b1292e71c1816a182","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-241.15","next":"us-nc/n.c.-gen.-stat.-105-241.17"},"notice":"GroundRules: Original legal text. Not legal advice."}