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FIRST CAROLINA INVESTORS v. LYNCH

No. 8526SC771.

337 S.E.2d 691 (1985)

FIRST CAROLINA INVESTORS v. Mark G. LYNCH, Secretary of the North Carolina Department of Revenue.

Court of Appeals of North Carolina.

December 31, 1985.

Attorney(s) appearing for the Case

Waggoner, Hamrick, Hasty, Monteith, Kratt, Cobb & McDonnell by James D. Monteith, Charlotte, for plaintiff-appellant.

Atty. Gen. Lacy H. Thornburg by Asst. Atty. Gen. Marilyn R. Mudge, Raleigh, for defendant-appellee.

WEBB, Judge.

In its first assignment of error the plaintiff argues that it does not meet the statutory requirements for assessment of the North Carolina franchise tax because it is not a corporation within the definition of that term in G.S. 105-114, which provides in pertinent part:

Nature of taxes; definitions. .... The taxes levied in this Article upon corporations are privilege or excise taxes levied upon: ....

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