COCA-COLA CO. v. COBLE

No. 7610SC809.

234 S.E.2d 477 (1977)

33 N.C. App. 124

The COCA-COLA COMPANY v. J. Howard COBLE, Secretary of Revenue of the State of North Carolina.

Court of Appeals of North Carolina.

Certiorari Allowed July 14, 1977.


Attorney(s) appearing for the Case

Atty. Gen. Rufus L. Edmisten by Sp. Deputy Atty. Gen. Myron C. Banks, Raleigh, for defendant-appellant.

Blanchard, Tucker, Twiggs & Denson by Charles F. Blanchard and R. Paxton Badham, Jr., Raleigh, for plaintiff-appellee.


Certiorari Allowed by Supreme Court July 14, 1977.

MORRIS, Judge.

By its first five assignments of error, defendant contends that the trial judge erred in ordering that plaintiff is entitled to recover any refund for taxes paid by its purchase of taxpaid lids.

Generally, one who voluntarily pays a tax imposed by an unconstitutional law, and does not know that the law is unconstitutional, may not subsequently recover the tax paid. 84 C.J.S. Taxation...

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