Skip to main content
· 8/22/2025

N.C. Dep't of Revenue v. Philip Morris USA, Inc.

Syllabus

Whether the Office of Administrative Hearings has jurisdiction to decide as-applied constitutional challenges to North Carolina's tax statutes.

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.