Stenhouse v. Lynch, SEC. of Revenue

BROCK, Chief Judge.

G.S. 105-267 is applicable to the tax collection of which plaintiffs complain, and provides (as written when this action was instituted) in pertinent part as follows:

“Whenever a person shall have a valid defense to the enforcement of the collection of a tax assessed or charged against him or his property, such person shall pay such tax to the proper officer, and such payment shall be without prejudice to any defense of rights he may have in the premises. At any time within 30 days after payment, the taxpayer may demand a refund of the tax paid in writing from the Secretary…