Buchan v. Shaw

Ail action against tbe Commissioner of Revenue, in essence, is an action against tbe State. Insurance Co. v. Unemployment Compensation Com., 217 N.C. 495, 8 S.E. 2d 619. Since tbe State bas not waived its immunity against suit by one of its citizens under tbe Declaratory Judgment Act to adjudicate bis tax liability under tbe sales tax statute, tbe court properly sustained tbe demurrer. Insurance Co. v. Unemployment Compensation Com., supra. See also Bunn v. Maxwell, Comr. of Revenue, 199 N.C. 557, 155 S.E. 250; Rotan v. S., 195 N.C. 291, 141 S.E. 733.

Plaintiff’s only remedy is provided by…