Fidelity Bank v. N.C. Dep't of Revenue

Fidelity Bank v. N.C. Dep’t of Revenue, 2013 NCBC 27. STATE OF NORTH CAROLINA IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION COUNTY OF WAKE 10 CVS 3405 THE FIDELITY BANK, ) Petitioner ) ) OPINION AND ORDER ON PETITION v. ) FOR JUDICIAL REVIEW OF FINAL ) AGENCY DECISION IN A NORTH CAROLINA DEPARTMENT ) CONTESTED TAX CASE OF REVENUE, ) Respondent ) THIS MATTER comes before the court on a Petition for Judicial Review of a Final Agency Decision ("Petition") in a contested tax case arising under

N.C. Gen. Stat. § 105-241.16

(hereinafter, all references to the North Carolina General Statutes…