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North Carolina Business Court: Department Of Revenue Violated State Constitution In Attempting To Collect A Tax Penalty

The Business Court spanked the Department of Revenue again last week, just after a ruling two weeks ago when it said in another case that the DOR's position was "harsh, and potentially fatal. . . ." This time, in Delhaize America, Inc. v. Lay , 2011 NCBC 2, Judge Tennille ruled that the...