Legal Opinion
N.C. Dep't of Revenue v. Asphalt Emulsion Indus., LLC
North Carolina Business Court
Decided January 21, 2026No. 24-CVS-40734Published
1Opinion of the Court
N.C. Dep’t of Revenue v. Asphalt Emulsion Indus., LLC, 2026 NCBC 5. STATE OF NORTH CAROLINA IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION WAKE COUNTY 24CV040734-910 NORTH CAROLINA DEPARTMENT OF REVENUE, Petitioner, v. ORDER AND OPINION ON PETITION FOR JUDICIAL REVIEW ASPHALT EMULSION INDUSTRIES, LLC, Respondent. 1. This matter is before the Court on a Petition for Judicial Review filed by petitioner North Carolina Department of Revenue (“DOR”). (ECF No. 3). DOR seeks review of a Final Decision by Summary Judgment issued by an Administrative Law Judge (“ALJ”) in favor of respondent…
2Cases cited17 opinions
- Variety Wholesalers, Inc. v. Salem Logistics Traffic Services, LLCSupreme Court of North Carolina · 2012
- Hyde Insurance Agency, Inc. v. Dixie Leasing Corp.Court of Appeals of North Carolina · 1975
- State v. Ridgeway Brands Manufacturing, LLCSupreme Court of North Carolina · 2008
- Shore v. BrownSupreme Court of North Carolina · 1989
- Midrex Technologies, Inc. v. N.C. Department of RevenueSupreme Court of North Carolina · 2016
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