N.C. Gen. Stat. § 143-300.9

Current through Session Law 2024-58
Section 143-300.9 - Payment of excess damages relating to unconstitutional taxes

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.

N.C. Gen. Stat. § 143-300.9

1991, c. 674, s. 1.