Legal Opinion
Cedar Creek Enterprises, Inc. v. State of North Carolina Department of Motor Vehicles
Supreme Court of North Carolina
Decided July 14, 1976No. 87PublishedCited by 31 opinions
1Opinion of the Court
COPELAND, Justice.
Summary judgment entered for defendant raises three questions for our consideration: (1) Is G.S. 20-91.1 applicable when there has been a monetary charge assessed pursuant to G.S. 20-96 and G.S. 20-118? (2) Does G.S. 20-91.1 bar plaintiff’s actions for injunctive and declaratory judgment relief? (3) Are G.S. 20-91.1, G.S. 20-96 and G.S. 20-99 constitutional?
G.S. 20-91.1 provides as follows:
“No court of this State shall entertain a suit of any kind brought for the purpose of preventing the collection of any tax imposed in this Article. Whenever a person shall have a valid…
2Cases cited14 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Sonzinsky v. United StatesSupreme Court of the United States · 1937
- Laing v. United StatesSupreme Court of the United States · 1976
9 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Taylor v. J. P. Stevens & Co.Supreme Court of North Carolina · 1980
- News & Observer Publishing Co. v. Wake County Hospital System, Inc.Court of Appeals of North Carolina · 1981
- Bailey v. StateSupreme Court of North Carolina · 1991
- 47th Street Photo, Inc. v. PowersCourt of Appeals of North Carolina · 1990
- Durham Herald Co. v. North Carolina Low-Level Radioactive Waste Management AuthorityCourt of Appeals of North Carolina · 1993
26 more not listed; retrieve them via the Exa API.