Legal Opinion
Coley v. State
Supreme Court of North Carolina
Decided June 30, 2006No. 607A05PublishedCited by 37 opinions
1Opinion of the Court
EDMUNDS, Justice.
In this case, we consider whether the provision of the North Carolina Constitution that forbids a retrospective tax on “acts previously done” applies to a midyear tax increase on income. For the reasons given below, we hold that Article I, Section 16 of the North .Carolina Constitution applies to such an increased tax but that the increase here is not unconstitutionally retrospective. Accordingly, we modify and affirm the opinion of the Court of Appeals.
On 26 September 2001, Governor Michael Easley signed into law Session Law 2001-424, titled the “Current Operations and…
2Cases cited18 opinions
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
- State Ex Rel. Martin v. PrestonSupreme Court of North Carolina · 1989
- Stephenson v. BartlettSupreme Court of North Carolina · 2002
- State v. . EmerySupreme Court of North Carolina · 1944
- State v. EmerySupreme Court of North Carolina · 1944
13 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Bridges v. ParrishSupreme Court of North Carolina · 2013
- CommScope Credit Union v. Butler & Burke, LLPSupreme Court of North Carolina · 2016
- Wilson v. Pershing, LLCCourt of Appeals of North Carolina · 2017
- Sykes v. Blue Cross and Blue Shield of North CarolinaSupreme Court of North Carolina · 2019
- Allmond v. GoodnightCourt of Appeals of North Carolina · 2013
32 more not listed; retrieve them via the Exa API.