NC General Statutes
N.C. Gen. Stat. § 147-84 (2026)
Refund of excess payments
✓ current as of July 2026
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Whenever taxes or other receipts of any kind are or have been by clerical error, misinterpretation of the law, or otherwise, collected and paid into the State treasury in excess of the amount found legally due the State, said excess amount shall be refunded to the person entitled thereto. (1925, c. 128, s. 7; 1983, c. 913, s. 54; 2025-6, s. 1.1(5).)
Notes of Decisions
Cited in 1
case, 1991–1991 · leading case: Bailey v. State, 412 S.E.2d 295 (N.C. 1991).
Bailey v. State, 412 S.E.2d 295 (N.C. 1991). “Similar letters, dated 16 and 26 April 1990, which made collective demands for refunds under N.C.G.S. § 147-84, were sent to Harlan E.”
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