Midrex Techs., Inc. v. N.C. Dep't of Revenue

Midrex Techs., Inc. v. N.C. Dep’t of Revenue, 2015 NCBC 88. STATE OF NORTH CAROLINA IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION COUNTY OF WAKE 14 CVS 13996 MIDREX TECHNOLOGIES, INC., ) Petitioner, ) ) v. ) OPINION AND ORDER ON ) PETITION FOR JUDICIAL REVIEW N.C. DEPARTMENT OF REVENUE, ) Respondent. ) THIS MATTER is before the Court on the Petition for Judicial Review of a Final Agency Decision in this consolidated contested tax case pursuant to N.C. Gen. Stat. §§ 150B- 43 (hereinafter, references to the General Statutes will be to "G.S."). On July 21, 2015, the Court held a…