North Carolina § 150B-43 - Right to judicial review.

§ 150B-43. Right to judicial review.

Any party or person aggrieved by the final decision in a contested case, and who has exhausted all administrative remedies made available to the party or person aggrieved by statute or agency rule, is entitled to judicial review of the decision under this Article, unless adequate procedure for judicial review is provided by another statute, in which case the review shall be under such other statute. Nothing in this Chapter shall prevent any party or person aggrieved from invoking any judicial remedy available to the party or person aggrieved under the law to test the validity of any administrative action not made reviewable under this Article. A party or person aggrieved shall not be required to petition an agency for rule making or to seek or obtain a declaratory ruling before obtaining judicial review of a final decision or order made pursuant to G.S. 150B-34. History (1973, c. 1331, s. 1; 1985, c. 746, s. 1; 2011-398, s. 22; 2012-194, s. 62.1; 2019-140, s. 2(b).) Local Modification. - (As to Article 4) City of Gastonia: 1985 (Reg. Sess., 1986), c. 902, s. 3; 1991, c. 557, s. 1. Editor's Note. - Session Laws 2000-67, ss. 24(a) and (b), establishes a reserve in the Office of State Budget and Management (now the Office of State Budget, Planning, and Management), consisting of appropriations from the General Assembly and funds received from any State agency in accordance with s. 24. When a State agency files a petition for judicial review of a final decision of the Rules Review Commission under Article 4 of Chapter 150B and the Rules Review Commission prevails in that action, that State agency is to deposit to the reserve a sum equal to the Commission's actual attorneys' fees. Session Laws 2000-67, s. 1.1, provides: "This act shall be known as 'The Current Operations and Capital Improvements Appropriations Act of 2000.' " Session Laws 2000-67, s. 28.2, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2000-2001 fiscal year, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2000-2001 fiscal year." Session Laws 2000-67, s. 28.4, is a severability clause. Session Laws 2011-398, s. 62, is a severability clause. Session Laws 2011-398, s. 63, as amended by Session Laws 2012-187, s. 8.1, provides in relevant part: "Sections 15 through 55 of this act become effective January 1, 2012, and apply to contested cases commenced on or after that date. With regard to contested cases affected by Section 55.2 of this act, the provisions of Sections 15 through 27 of this act become effective when the United States Environmental Protection Agency approvals referenced in Section 55.2 have been issued or October 1, 2012, whichever occurs first. With regard to contested cases affected by Section 55.1 of this act, the provisions of Sections 15 through 27 and Sections 32 and 33 of this act become effective when the waiver referenced in Section 55.1 has been granted or February 1, 2013, whichever occurs first. Unless otherwise provided elsewhere in this act, the remainder of this act is effective when it becomes law." For Section 55.2, see editor's note under G.S. 150B-34. Session Laws 2020-3, s. 1.1(a)-(d), provides: "(a) Interest Waiver. - As a result of the COVID-19 outbreak, the Secretary of Revenue has extended the franchise, corporate income, and individual income tax payment deadline from April 15, 2020, to July 15, 2020, and pursuant to G.S. 105-249.2, the Secretary will not assess a penalty for failure to file a return or pay a tax due as long as the return is filed and the tax due is paid by July 15, 2020. Notwithstanding G.S. 105-241.21(b), the Secretary of Revenue shall also waive the accrual of interest from April 15, 2020, through July 15, 2020, on an underpayment of tax imposed on a franchise, corporate income, or individual income tax return, including a partnership and estate and trust tax return, due from April 15, 2020, through July 15, 2020. The relief from accrual of interest from April 15, 2020, through July 15, 2020, also includes interest imposed pursuant to G.S. 105-163.15 and G.S. 105-163.41 for payments due on or before July 15, 2020. "(b) Refund Request. - For franchise, corporate income, and individual income tax, the statute of limitations for obtaining a refund is extended to July 15, 2020, for refund claims for which the statute of limitations to seek a refund expires on or after April 15, 2020, and before July 15, 2020. "(c) Time-Sensitive Actions. - Certain actions required to be taken by a taxpayer on or after April 1, 2020, and before July 15, 2020, will be considered timely if the request or petition is filed on or before July 15, 2020. This subsection applies to requests for Departmental review under G.S. 105-241.11, petitions for a contested case hearing at the Office of Administrative Hearings under Article 3 of Chapter 150B of the General Statutes and G.S. 105-241.15, and petitions for judicial review under Article 4 of Chapter 150B of the General Statutes and G.S. 105-241.16. "(d) This section is effective when it becomes law." Session Laws 2020-3 became law on May 4, 2020. Session Laws 2020-3, s. 5, is a severability clause. Effect of Amendments. - Session Laws 2011-398, s. 22, substituted "Any party or person aggrieved" for "Any person who is aggrieved" and substituted "the party or person aggrieved" for "him," or similar language throughout. For effective date and applicability, see editor's note. Session Laws 2019-140, s. 2(b), effective July 19, 2019, deleted "Absent a specific statutory requirement, nothing in this Chapter shall require" and inserted "shall not be required" in the last sentence. Legal Periodicals. - For comment on former Article 33 of Chapter 143 , see 31 N.C.L. Rev. 378, 382 (1953). For note on determination of validity of rules and regulations before their application in specific cases, see 36 N.C.L. Rev. 473 (1958). For note on judicial review of student disciplinary proceedings, see 43 N.C.L. Rev. 152 (1964). For case law survey as to judicial review of decisions of administrative agencies, see 45 N.C.L. Rev. 816 (1967). For article on administrative evidence rules, see 49 N.C.L. Rev. 635 (1971). For comment, "The Problem of Procedural Delay in Contested Case Hearings . . ." under the North Carolina APA, see 7 N.C. Cent. L.J. 347 (1976). For survey of 1976 case law dealing with administrative law, see 55 N.C.L. Rev. 898 (1977). For survey of 1979 administrative law, see 58 N.C.L. Rev. 1185 (1980). For survey of 1979 tax law, see 58 N.C.L. Rev. 1548 (1980). For article, "Advisory Rulings by Administrative Agencies: Their Benefits and Dangers," see 2 Campbell L. Rev. 1 (1980). For article, "A Powerless Judiciary? The North Carolina Courts' Perceptions of Review of Administrative Action," see 12 N.C. Cent. L.J. 21 (1980). For survey of 1980 administrative law, see 59 N.C.L. Rev. 1017 (1981). For comment discussing life insurance, divorce, and inheritance tax in light of In re Kapoor, 303 N.C. 102 , 277 S.E.2d 403 (1981), see 13 N.C. Cent. L.J. 253 (1982). For article, "Powers of Administrative Law Judges, Agencies, and Courts: An Analytical and Empirical Assessment," see 79 N.C.L. Rev. 1571 (2001).