Buchan v. Shaw
| Decision Date | 04 November 1953 |
| Docket Number | No. 235,235 |
| Citation | 78 S.E.2d 317,238 N.C. 522 |
| Parties | BUCHAN et al. v. SHAW. |
| Court | North Carolina Supreme Court |
W. H. McElwee, Jr., North Wilkesboro, for plaintiff appellant.
Atty. Gen. Harrey McMullan and Samuel Behrends, Jr., Raleigh, member of Staff, for defendant appellee.
An action against the Commissioner of Revenue, in essence, is an action against the State. Prudential Insurance Co. v. Powell, Unemployment Compensation Comm., 217 N.C. 495, 8 S.E.2d 619. Since the State has not waived its immunity against suit by one of its citizens under the Declaratory Judgment Act, G.S. § 1-253 et seq. to adjudicate his tax liability under the sales tax statute, the court properly sustained the demurrer. Insurance Co. v. Unemployment Compensation Com., supra. See also Bunn v. Maxwell, Com'r of Revenue, 199 N.C. 557, 155 S.E. 250; Rotan v. State, 195 N.C. 291, 141 S.E. 733.
Plaintiff's only remedy is provided by G.S. § 105-267. He must follow the procedure there prescribed.
In any event, the question the plaintiff seeks to have the court answer by declaratory judgment is put at rest in the opinion in Phillips v Shaw, N.C., 78 S.E.2d 314.
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Bailey v. State, No. 105PA91
...refund of an invalid tax. We agree. An action against the Department of Revenue is an action against the State, Buchan v. Shaw, 238 N.C. 522, 523, 78 S.E.2d 317, 317 (1953), and the State cannot be sued without its permission. Insurance Co. v. Unemployment Compensation Com., 217 N.C. 495, 4......
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Orbitz, LLC v. State
...subordinate agencies, the doctrine also protects the Secretary of Revenue and North Carolina's counties from suit. Buchan v. Shaw, 238 N.C. 522, 523, 78 S.E.2d 317, 317 (1953); Archer v. Rockingham Cnty., 144 N.C.App. 550, 554, 548 S.E.2d 788, 790 (2001). Sovereign immunity can only be set ......
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...the proper procedure to have determined the validity of the taxes assessed against it, which it paid. G.S. § 105-267; Buchan v. Shaw, 238 N.C. 522, 78 S.E. 2d 317. According to the agreed stipulation of facts, the taxes, which are the subject of this suit, were imposed and collected under t......
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Orbitz, LLC v. Hoyle
...subordinate agencies, the doctrine also protects the Secretary of Revenue and North Carolina's counties from suit. Buchan v. Shaw, 238 N.C. 522, 523, 78 S.E.2d 317, 317 (1953); Archer v. Rockingham Cnty., 144 N.C.App. 550, 554, 548 S.E.2d 788, 790 (2001). Sovereign immunity can only be set ......