PUBLISHED

N.C.G.S. § 143-300.9

Payment of excess damages relating to unconstitutional taxes.

Effective date: 2026-08-08
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

In an action to which this Article applies, the State shall pay the excess amount of a judgment or settlement under G.S. 143-300.6 for damages against a State employee for collecting or administering a tax that is held unconstitutional. The excess amount is the amount of the judgment or settlement over (i) the limit provided in G.S. 143-300.6(a) and (ii) any coverage under G.S. 58-32-15. This section does not waive the sovereign immunity of the State with respect to any claim. (1991, c. 674, s. 1.)