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NORTH CAROLINA DEPT. OF REVENUE v. HUDSON

No. COA08-945.

675 S.E.2d 709 (2009)

NORTH CAROLINA DEPARTMENT OF REVENUE, Petitioner, v. Thomas W. HUDSON, Jr. and Mary J. Hudson, Respondents.

Court of Appeals of North Carolina.

May 5, 2009.

Attorney(s) appearing for the Case

Attorney General Roy Cooper, by Assistant Attorney General Gregory P. Roney, for plaintiff-appellant.

Wyrick Robbins Yates & Ponton LLP, by K. Edward Greene, Charles George, and Tobias S. Hampson, Raleigh, for defendant-appellees.

WYNN, Judge.

"Where the language of a statute is clear and unambiguous, there is no room for judicial construction and the courts must construe the statute using its plain meaning."1 In this appeal, the North Carolina Department of Revenue argues that N.C. Gen.Stat. § § 105-163.011(b1) and 105-163.012(a) (1999) limit the maximum amount of qualified business income tax credit that an individual may claim based on one years' investment...

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